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1040 Long Form

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1040 Long Form

1040 long form Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. 1040 long form IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. 1040 long form Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. 1040 long form Valued at $50,000 or more, Art valued at $50,000 or more. 1040 long form Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. 1040 long form Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. 1040 long form Coins, Coin collections. 1040 long form Collections, Collections Books, Books. 1040 long form Coins, Coin collections. 1040 long form Stamps, Stamp collections. 1040 long form Comments on publication, Comments and suggestions. 1040 long form Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. 1040 long form Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. 1040 long form Terms of purchase or sale, Terms of the purchase or sale. 1040 long form D Date of contribution, Date of contribution. 1040 long form Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. 1040 long form Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. 1040 long form Household goods, Household Goods, Deduction over $500 for certain clothing or household items. 1040 long form I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. 1040 long form J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. 1040 long form Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. 1040 long form Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. 1040 long form Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. 1040 long form Statement of Value, Exception. 1040 long form Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. 1040 long form T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. 1040 long form TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. 1040 long form V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications
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Brief History of IRS

Origin
The roots of IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income tax was repealed 10 years later. Congress revived the income tax in 1894, but the Supreme Court ruled it unconstitutional the following year.

16th Amendment
In 1913, Wyoming ratified the 16th Amendment, providing the three-quarter majority of states necessary to amend the Constitution. The 16th Amendment gave Congress the authority to enact an income tax. That same year, the first Form 1040 appeared after Congress levied a 1 percent tax on net personal incomes above $3,000 with a 6 percent surtax on incomes of more than $500,000.

In 1918, during World War I, the top rate of the income tax rose to 77 percent to help finance the war effort. It dropped sharply in the post-war years, down to 24 percent in 1929, and rose again during the Depression. During World War II, Congress introduced payroll withholding and quarterly tax payments.

A New Name
In the 50s, the agency was reorganized to replace a patronage system with career, professional employees. The Bureau of Internal Revenue name was changed to the Internal Revenue Service. Only the IRS commissioner and chief counsel are selected by the president and confirmed by the Senate.

Today’s IRS Organization
The IRS Restructuring and Reform Act of 1998 prompted the most comprehensive reorganization and modernization of IRS in nearly half a century. The IRS reorganized itself to closely resemble the private sector model of organizing around customers with similar needs.

Page Last Reviewed or Updated: 03-Dec-2013

The 1040 Long Form

1040 long form Index A Accounting method Accrual, Accrual Method, Accrual method. 1040 long form Automatic procedures, Automatic change procedures. 1040 long form Cash, Cash Method, Cash method. 1040 long form Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. 1040 long form Administrator, Executor or administrator. 1040 long form Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). 1040 long form Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). 1040 long form Appeal rights, Appeals. 1040 long form Appreciation, Appreciation. 1040 long form Audits, Examinations (audits). 1040 long form Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. 1040 long form Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. 1040 long form 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 Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). 1040 long form Cash discount, Cash discounts. 1040 long form , Cash discounts. 1040 long form Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. 1040 long form Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. 1040 long form Claim for refund, Refunds. 1040 long form Collection of tax, Collections. 1040 long form Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. 1040 long form Condemned property, Condemned property. 1040 long form Consignments, Consignments. 1040 long form Construction allowances, Construction allowances. 1040 long form Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). 1040 long form Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). 1040 long form Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). 1040 long form Disabled access, Disabled access credit (Form 8826). 1040 long form Distilled spirits, Distilled spirits credit (Form 8906). 1040 long form Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). 1040 long form How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 long form Investment, Investment credit (Form 3468). 1040 long form Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). 1040 long form Low-income housing, Low-income housing credit (Form 8586). 1040 long form New markets, New markets credit (Form 8874). 1040 long form Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). 1040 long form Orphan drug, Orphan drug credit (Form 8820). 1040 long form Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040 long form Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 long form Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 long form Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). 1040 long form Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). 1040 long form Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040 long form Work opportunity, Work opportunity credit (Form 5884). 1040 long form D Damages, Damages. 1040 long form Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. 1040 long form Refund offset against, Offset against debts. 1040 long form Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. 1040 long form Business bad debt, Business bad debt. 1040 long form Calendar tax year, Calendar tax year. 1040 long form Cash discount, Cash discounts. 1040 long form , Cash discounts. 1040 long form Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. 1040 long form Entertainment expenses, Entertainment expenses. 1040 long form Fair market value, Fair market value. 1040 long form Fiscal tax year, Fiscal tax year. 1040 long form Fringe benefit, Fringe benefits. 1040 long form Local transportation expenses, Local transportation expenses. 1040 long form Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. 1040 long form Ordinary expense, Introduction Principal place of business, Principal place of business. 1040 long form Qualified long-term real property, Qualified long-term real property. 1040 long form Qualified real property business debt, Cancellation of qualified real property business debt. 1040 long form Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. 1040 long form Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. 1040 long form Tax home, Local transportation expenses. 1040 long form Trade discount, Trade discounts. 1040 long form , Cash discounts. 1040 long form Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. 1040 long form Depreciation, recapture, Recapture of depreciation. 1040 long form Direct seller, Direct seller. 1040 long form , Real estate agent or direct seller. 1040 long form Disabled access credit, Disabled access credit (Form 8826). 1040 long form Disposition of property Business property, Introduction Installment sale, Installment sales. 1040 long form , Installment sales. 1040 long form Like-kind exchange, Like-kind exchanges. 1040 long form , Like-kind exchanges. 1040 long form , Exchange of like-kind property. 1040 long form Nontaxable exchange, Nontaxable exchanges. 1040 long form Sale of a business, Sale of a business. 1040 long form Distilled spirits credit, Distilled spirits credit (Form 8906). 1040 long form Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. 1040 long form Drawing account, Merchandise withdrawn from sale. 1040 long form Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. 1040 long form EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. 1040 long form Employee benefit programs, Fringe benefits. 1040 long form Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). 1040 long form Employment taxes About, Employment Taxes Deduction for, Employment taxes. 1040 long form Entertainment expenses, Entertainment expenses. 1040 long form (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. 1040 long form Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). 1040 long form Excise taxes About, Excise Taxes Deduction for, Excise taxes. 1040 long form Executor, Executor or administrator. 1040 long form Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. 1040 long form Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. 1040 long form , Fishing crew member. 1040 long form Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. 1040 long form 1099-B (barter), Information returns. 1040 long form 1099-MISC (miscellaneous), Form 1099-MISC. 1040 long form , Information returns. 1040 long form 1128 (change tax year), Change in tax year. 1040 long form 2210 (underpayment of estimated tax), Penalty for underpayment of tax. 1040 long form 2290 (excise tax for heavy trucks), Form 2290. 1040 long form 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). 1040 long form 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. 1040 long form 4684 (casualty and theft), Casualties and thefts. 1040 long form 4797 (sale of business property), Dispositions of business property and depreciable property. 1040 long form , Condemned property. 1040 long form , Listed property. 1040 long form 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). 1040 long form 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. 1040 long form 720 (excise tax return), Form 720. 1040 long form 8300 (cash payments over $10,000), Form 8300. 1040 long form 8586 (low-income housing), Low-income housing credit (Form 8586). 1040 long form 8594 (asset acquisition), Sale of a business. 1040 long form 8820 (orphan drug credit), Orphan drug credit (Form 8820). 1040 long form 8824 (like-kind exchange), Like-kind exchanges. 1040 long form , Like-kind exchanges. 1040 long form 8826 (disabled access credit), Disabled access credit (Form 8826). 1040 long form 8829 (business in home), Deduction limit. 1040 long form 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 long form 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040 long form 8857 (innocent spouse), Innocent spouse relief. 1040 long form 8874 (new markets credit), New markets credit (Form 8874). 1040 long form 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). 1040 long form 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). 1040 long form 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). 1040 long form 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). 1040 long form 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). 1040 long form 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). 1040 long form , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). 1040 long form 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). 1040 long form 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040 long form 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). 1040 long form 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. 1040 long form SS-4 (application for EIN), Employer identification number (EIN). 1040 long form SS-5 (application for SSN), Social security number (SSN). 1040 long form W-2 (report wages), Form W-2. 1040 long form W-4 (employee withholding), Employee. 1040 long form W-7 (application for ITIN), Individual taxpayer identification number (ITIN). 1040 long form W-9 (request for TIN), Other payee. 1040 long form Fringe benefits, Fringe benefits. 1040 long form Fuel taxes, Fuel taxes. 1040 long form G Gains and losses, Gains and losses. 1040 long form General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. 1040 long form Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. 1040 long form Husband and wife business, Business owned and operated by spouses. 1040 long form I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. 1040 long form Gains and losses, Gains and losses. 1040 long form Kickbacks, Kickbacks. 1040 long form Kinds of income, Kinds of Income Lost income payments, Lost income payments. 1040 long form Other, Other Income Paid to a third party, Income paid to a third party. 1040 long form Personal property rent, Personal Property Rents Promissory notes, Promissory notes. 1040 long form Recapture of depreciation, Recapture of depreciation. 1040 long form Recovery of items previously deducted, Recovery of items previously deducted. 1040 long form Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. 1040 long form Income tax About, Income Tax Deduction for, Income taxes. 1040 long form How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. 1040 long form Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. 1040 long form , Employment Taxes, Sole proprietor or independent contractor. 1040 long form Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 1040 long form Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. 1040 long form Installment sales, Installment sales. 1040 long form Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. 1040 long form Prepayment, Prepayment. 1040 long form Proceeds, Insurance proceeds. 1040 long form Self-employed health, Self-employed health insurance deduction. 1040 long form Insurance agent Former, Insurance agent, former. 1040 long form Retired, Insurance agent, retired. 1040 long form Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). 1040 long form K Kickbacks, Kickbacks. 1040 long form , Expenses You Cannot Deduct L Lease bonus, Lease bonus. 1040 long form Lease cancellation payments, Lease cancellation payments. 1040 long form Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. 1040 long form , Exchange of like-kind property. 1040 long form Limited liability company, Limited liability company (LLC). 1040 long form Listed property, Listed property. 1040 long form Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. 1040 long form Lodging, Meals and lodging. 1040 long form Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. 1040 long form Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). 1040 long form Low-income housing credit, Low-income housing credit (Form 8586). 1040 long form M Meals, Meals and lodging. 1040 long form (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. 1040 long form Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). 1040 long form N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). 1040 long form Newspaper carrier or distributor, Newspaper carrier or distributor. 1040 long form Newspaper or magazine vendor, Newspaper or magazine vendor. 1040 long form Nonbusiness bad debt, Nonbusiness bad debts. 1040 long form Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). 1040 long form Nondeductible insurance premiums, Nondeductible premiums. 1040 long form Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. 1040 long form Not income Appreciation, Appreciation. 1040 long form Consignments, Consignments. 1040 long form Constructions allowances, Construction allowances. 1040 long form Exchange of like-kind property, Exchange of like-kind property. 1040 long form Leasehold improvements, Leasehold improvements. 1040 long form Loans, Loans. 1040 long form Sales tax, Sales tax. 1040 long form Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. 1040 long form , Notary public. 1040 long form O Occupations, selected Administrator, Executor or administrator. 1040 long form Direct seller, Direct seller. 1040 long form , Real estate agent or direct seller. 1040 long form Executor, Executor or administrator. 1040 long form Fishing crew member, Fishing crew member. 1040 long form Insurance agent, former, Insurance agent, former. 1040 long form Insurance agent, retired, Insurance agent, retired. 1040 long form Newspaper carrier or distributor, Newspaper carrier or distributor. 1040 long form Newspaper or magazine vendor, Newspaper or magazine vendor. 1040 long form Notary public, Notary public. 1040 long form Public official, Public official. 1040 long form Real estate agent, Real estate agent or direct seller. 1040 long form Securities dealer, Securities dealer. 1040 long form Securities trader, Securities trader. 1040 long form Office in the home, Office in the home. 1040 long form (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). 1040 long form P Parking fees, Parking fees and tolls. 1040 long form Partners, husband and wife, Business owned and operated by spouses. 1040 long form Pay, kinds of, Kinds of pay. 1040 long form Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. 1040 long form Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. 1040 long form Failure to file information returns, Penalties. 1040 long form Failure to furnish correct payee statements, Penalties. 1040 long form Underpayment of tax, Penalty for underpayment of tax. 1040 long form Waiver of, Waiver of penalties. 1040 long form Pension plans, Pension Plans Personal property tax, Personal property tax. 1040 long form Prepaid expense Extends useful life, Prepayment. 1040 long form Rent, Rent paid in advance. 1040 long form Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. 1040 long form Public official, Public official. 1040 long form Punitive damages, Punitive damages. 1040 long form Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040 long form Qualified real property business debt, Qualified real property business debt. 1040 long form R Real estate Agent, Real estate agent or direct seller. 1040 long form Dealer, Real estate dealer. 1040 long form Rent, Real Estate Rents Taxes, Real estate taxes. 1040 long form Recovery of items previously deducted, Recovery of items previously deducted. 1040 long form Refund Inquiries, Refund inquiries. 1040 long form Offsets against debts, Offset against debts. 1040 long form Related persons Unreasonable rent, Unreasonable rent. 1040 long form Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040 long form Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. 1040 long form Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. 1040 long form Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. 1040 long form Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. 1040 long form Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. 1040 long form Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. 1040 long form Child employed by parent, Child employed by parent. 1040 long form Church employee, Church employee. 1040 long form Community property income, Community Property Income Deduction for, Self-employment tax. 1040 long form Earning credits, Earning credits in 2013 and 2014. 1040 long form Effects of using an optional method, Effects of using an optional method. 1040 long form Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. 1040 long form Gain or loss, Gain or Loss Government employee, State or local government employee. 1040 long form , Foreign government or international organization employee. 1040 long form Joint return, Joint return. 1040 long form Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. 1040 long form Subject to, Maximum earnings subject to self-employment tax. 1040 long form Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. 1040 long form Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. 1040 long form Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. 1040 long form Regular method, Regular Method Residing abroad, U. 1040 long form S. 1040 long form citizen or resident alien residing abroad. 1040 long form Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. 1040 long form Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. 1040 long form Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. 1040 long form Property, Section 179 property. 1040 long form Securities Dealer, Securities dealer. 1040 long form Trader, Securities trader. 1040 long form Self-employed health insurance deduction, Self-employed health insurance deduction. 1040 long form Self-employment tax (see SE tax) Settlement payments, Settlement payments. 1040 long form Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. 1040 long form Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). 1040 long form Social security coverage, Social security coverage. 1040 long form Social security number (SSN), Social security number (SSN). 1040 long form Sole proprietor, Sole proprietor. 1040 long form , Sole proprietor or independent contractor. 1040 long form Sport utility vehicle, Section 179 deduction. 1040 long form Standard mileage rate, Standard mileage rate. 1040 long form For 2011, What's New for 2013 Statutory employee, Statutory employee. 1040 long form Suggestions for publication, Comments and suggestions. 1040 long form SUV, Section 179 deduction. 1040 long form T Tax home, Local transportation expenses. 1040 long form , Travel expenses. 1040 long form Tax preparation fees, Tax preparation fees. 1040 long form Tax refund Claim for, Refunds. 1040 long form Offset against debts, Offset against debts. 1040 long form 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 Calendar, Calendar tax year. 1040 long form Change in, Change in tax year. 1040 long form Fiscal, Fiscal tax year. 1040 long form Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. 1040 long form Excise, Excise Taxes, Excise taxes. 1040 long form Fuel, Fuel taxes. 1040 long form Income, Income Tax, Income taxes. 1040 long form Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040 long form Personal property, Personal property tax. 1040 long form Real estate, Real estate taxes. 1040 long form Sales, Sales tax. 1040 long form Self-employment, Self-Employment (SE) Tax, Self-employment tax. 1040 long form Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. 1040 long form Tolls, Parking fees and tolls. 1040 long form Trade discount, Trade discounts. 1040 long form , Trade discounts. 1040 long form Trade or business, Trade or business. 1040 long form Trailer park owner, Trailer park owner. 1040 long form Transportation expenses, Local transportation expenses. 1040 long form Travel expenses, Travel expenses. 1040 long form U Underpayment of tax penalty, Penalty for underpayment of tax. 1040 long form Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). 1040 long form Prev  Up     Home   More Online Publications