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2012 Tax Return

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2012 Tax Return

2012 tax return Index Symbols 10% owners, Ten-percent owners. 2012 tax return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 2012 tax return A Acceptance agent, Unexpected payment. 2012 tax return Accounts, offshore, Offshore accounts. 2012 tax return Alien Illegal, Illegal aliens. 2012 tax return Nonresident, Nonresident alien. 2012 tax return Resident, Resident alien. 2012 tax return Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 2012 tax return Allocation information, Failure to provide allocation information. 2012 tax return American Samoa, U. 2012 tax return S. 2012 tax return Virgin Islands and American Samoa corporations. 2012 tax return Amount to withhold, Determination of amount to withhold. 2012 tax return Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2012 tax return Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2012 tax return Banks, interest received by, Banks. 2012 tax return Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 2012 tax return Branch profits tax, Corporation subject to branch profits tax. 2012 tax return C Canada, Exception 3. 2012 tax return , Deposit interest paid to nonresident alien individuals in 2012. 2012 tax return , Deposit interest paid to certain nonresident alien individuals in 2013. 2012 tax return Capital gains, Capital gains (Income Code 9). 2012 tax return Central withholding agreements, Income Code 43. 2012 tax return Consent dividends, Consent dividends. 2012 tax return , Consent dividends. 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2012 tax return , Interest that does not qualify as portfolio interest. 2012 tax return Real property mortgages, Interest on real property mortgages (Income Code 2). 2012 tax return Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 2012 tax return Qualified, Qualified intermediary. 2012 tax return , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 2012 tax return S. 2012 tax return Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 2012 tax return M Magnetic media reporting, Electronic reporting. 2012 tax return Marketable securities, Marketable securities. 2012 tax return Mexico, Exception 3. 2012 tax return Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 2012 tax return N Non-registered obligations, Obligations not in registered form. 2012 tax return Nonqualified intermediary, Nonqualified intermediary. 2012 tax return , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 2012 tax return Married to U. 2012 tax return S. 2012 tax return citizen or resident, Married to U. 2012 tax return S. 2012 tax return citizen or resident alien. 2012 tax return Nonwage pay, Pay that is not wages. 2012 tax return Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 2012 tax return Notional principal contract income, Notional principal contract income. 2012 tax return NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. 2012 tax return Obligations: Not in registered form, Obligations not in registered form. 2012 tax return Offshore accounts, Offshore accounts. 2012 tax return Original issue discount, Original issue discount (Income Code 30). 2012 tax return Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 2012 tax return Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 2012 tax return Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 2012 tax return , Smaller partnerships and trusts. 2012 tax return , Smaller partnerships and trusts. 2012 tax return Withholding foreign, Withholding foreign partnership and foreign trust. 2012 tax return , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). 2012 tax return Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed 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Dividends paid by, Dividends paid by U. 2012 tax return S. 2012 tax return corporations — general (Income Code 6). 2012 tax return R Racing purses, Racing purses. 2012 tax return Real property interest Disposition of, U. 2012 tax return S. 2012 tax return Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 2012 tax return Registered obligations, Obligations in registered form. 2012 tax return Researchers, Tax treaties. 2012 tax return Resident alien defined, Resident alien. 2012 tax return Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 2012 tax return S. 2012 tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2012 tax return S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, 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.gov Reform Effort: Improving Federal Websites

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Digital Government Strategy

The White House released its Digital Government Strategy, entitled Digital Government: Building a 21st Century Platform to Better Serve the American People, on May 23, 2012. You can also download the Digital Government Strategy as a PDF.

The strategy is a plan for delivering better online service to the American people, with three main objectives:

  • Enable citizens and an increasingly mobile workforce to access high-quality digital government information and services anywhere, anytime, on any device.
  • Ensure that as the government adjusts to this new digital world, we seize the opportunity to procure and manage devices, applications, and data in smart, secure and affordable ways.
  • Unlock the power of government data to spur innovation across our Nation and improve the quality of services for the American people.

The Digital Government Strategy was created from a broad range of input across government: the Mobility Strategy and Web Reform Task Forces, the Office of Management and Budget, the General Services Administration, Federal CIOs, new media directors, and web managers. The Strategy also draws on research from the State of the Federal Web Report (PDF) and public input from the National Dialogue for Improving Federal Websites and the National Dialogue on the Federal Mobility Strategy.

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What is the .gov reform effort?

The .gov reform effort began in 2011 as part of President Obama's Campaign to Cut Waste, identifying unnecessary websites that can be consolidated into other websites to reduce costs and improve the quality of service to the American public.

The reform effort led to the development of a federal web strategy, which was merged with the federal mobility strategy to create the Digital Government Strategy. This broader initiative focuses not only on website consolidation, but also on innovating with less and delivering better quality content and information to the public across multiple platforms and devices.

What is the federal government doing to improve federal websites?

In the June 13, 2011, OMB Memorandum M-11-24, Implementing Executive Order 13571 on Streamlining Service Delivery and Improving Customer Service (PDF), agencies are directed to improve online services and eliminate wasteful spending. They must work to manage web resources more efficiently and assure that valuable content is readily accessible and available online. To date, the reform effort has:

  • Instituted a freeze on the approval of new .gov domain names and developed stronger criteria for getting a new domain.
  • Set up the .gov Reform Task Force to recommend updates to federal web guidelines and policies.
  • Posted and updated a list of all registered .gov domain names on Data.gov.
  • Asked agencies to identify sites that can be eliminated, consolidated, and/or streamlined.
  • Conducted an inventory of federal domains and sites, a survey of federal web governance policies and a national dialogue on improving federal web sites, and used the data to create the State of the Federal Web report.
  • Required agencies to develop Web Improvement Plans (included in the State of the Federal Web Report).
  • Worked with others across government to develop the Digital Government Strategy.

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Who's responsible for managing this effort?

The Office of Management and Budget (OMB), the General Services Administration (GSA), the Office of Science and Technology Policy (OSTP), the Chief Information Officers Council, and the Federal Web Managers Council are working with agencies to manage this effort. The .gov Task Force, whose members are listed below, is leading this effort.

Where can I see a list of federal websites?

The list of federal executive branch .gov domains was published July 12, 2011 on Data.gov. It does not include .gov domains/URLs in the federal legislative or judicial branches or from state, local, or tribal governments. It also does not include sub-domains that are below the root domain, such as ers.usda.gov or niaid.nih.gov.

Since each domain can have an unlimited number of potential websites and URLs under them, the total number of websites in the entire federal government is much larger than the number of domains listed on Data.gov. The inventory will allow us to more closely identify the total number of federal websites over time.

The list of domains will be regularly updated and published on Data.gov. Putting the list on Data.gov will have several benefits:

  • Provide increased access to, and transparency of, government data.
  • Foster accountability in how we manage our federal websites and encourage input from public and private sector experts, customers, developers, and other members of the public.
  • Make it easier for agencies to see the websites they own, that are owned by other agencies, and to increase opportunities for collaboration across government.

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Who is on the .gov Task Force and how were they selected?

The Federal Chief Information Officer selected the members of the .gov Task Force, representing a broad range of agencies and a mix of perspectives and skills.

Task force members:

  • Les Benito, Director, Public Web at Defense Media Activity
  • Gray Brooks, Associate CIO, Federal Communications Commission
  • Sheila Campbell, Director, Center for Excellence in Digital Government, Office of Citizen Services, General Services Administration
  • Sarah Crane, Director, USA.gov, Office of Citizen Services, General Services Administration
  • Cammie Croft, Senior Advisor, Director of New Media and Citizen Engagement, Department of Energy
  • Linda Cureton, Chief Information Officer, NASA
  • Terry Davis, IT Specialist, Department of Defense
  • Nick Fraser, Office of Information and Regulatory Affairs, Office of Management and Budget, Executive Office of the President
  • Miguel Gomez, Director, AIDS.gov, Health and Human Services
  • Jeffrey Levy, Director of Web Communications, Environmental Protection Agency, and Co-Chair, Federal Web Managers Council
  • Dan Munz, IT Specialist, Consumer Financial Protection Bureau
  • Adam Neufeld, Office of Management and Budget, Executive Office of the President
  • Todd Park, U.S. Chief Technology Officer
  • Macon Phillips, Director of Digital Strategy, The White House
  • Stacy Riggs, Office of Government-wide Policy, General Services Administration
  • Rand Ruggieri, EGov Program Manager, Department of Commerce
  • Janet Stevens, Chief Information Officer, Food Safety and Inspection Service, Department of Agriculture
  • Kodiak Starr, Creative Director of New Media, Executive Office of the President
  • Haley Van Dyck, Office of E-Gov and Information Technology, Office of Management and Budget, Executive Office of the President
  • Chris Vein, Deputy U.S. Chief Technology Officer for Government Innovation, Office of Science and Technology Policy, Executive Office of the President
  • Jim Wilson, Senior Editor, NASA.gov

We plan to consult with additional subject matter experts, customers, and others as needed, to provide expertise on such areas as user-centered design, search, information management policy, privacy and security issues, and overall Internet trends such as the growth of mobile and social media.

How was the public involved in improving federal websites?

During this initiative we've invited you to join the conversation about improving federal websites. Releasing the .gov dataset on Data.gov was the first step. We enabled commenting on the dataset, and considered your ideas and comments as we developed the domain inventory.

As we've seen in other efforts, making government data transparent can spark the creativity of many bright minds across the country. We hope the public will continue to explore, discuss, and remix this data, and maybe even use it to map the .gov domain in ways we haven't seen before.

From September 19–30, 2011, we hosted a "national dialogue"–an online conversation that brought together experts, innovators, and ordinary citizens who rely on federal information every day. We discussed how federal agencies can learn from, and contribute to, the best practices of the modern web. It was a discussion filled with ideas and energy.

If you have questions about the .gov Task Force, contact Alycia Piazza at alycia.piazza@gsa.gov.

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Content Lead: Natalie Davidson and Andrea Sigritz
Page Reviewed/Updated: October 22, 2013

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The 2012 Tax Return

2012 tax return Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. 2012 tax return Advertising, Advertising expenses. 2012 tax return Amortization Anti-abuse rule, Anti-abuse rule. 2012 tax return 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. 2012 tax return 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. 2012 tax return Assessments, local, Taxes for local benefits. 2012 tax return Assistance (see Tax help) At-risk limits, At-risk limits. 2012 tax return Attorney fees, Legal and professional fees. 2012 tax return Awards, Achievement awards. 2012 tax return , Length-of-service award. 2012 tax return , Safety achievement award. 2012 tax return 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. 2012 tax return Bribes, Bribes and kickbacks. 2012 tax return Business Assets, Business Assets Books and records, Business books and records, etc. 2012 tax return Meal expenses, Meals and Entertainment Use of car, Business use of your car. 2012 tax return , Car and truck expenses. 2012 tax return Use of home, Business use of your home. 2012 tax return C Campaign contribution, Political contributions. 2012 tax return Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. 2012 tax return Car and truck expenses, Car and truck expenses. 2012 tax return Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. 2012 tax return Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. 2012 tax return Comments on publication, Comments and suggestions. 2012 tax return Commitment fees, Commitment fees or standby charges. 2012 tax return Computer software, Computer software. 2012 tax return Constant-yield method, OID, Constant-yield method. 2012 tax return Contested liability, Contested liability. 2012 tax return Contributions Charitable, Charitable contributions. 2012 tax return Political, Political contributions. 2012 tax return Copyrights, Patents, copyrights, etc. 2012 tax return 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. 2012 tax return Covenant not to compete, Covenant not to compete. 2012 tax return Credit card convenience fees, Credit card convenience fees. 2012 tax return D De minimis OID, De minimis OID. 2012 tax return Debt-financed distributions, Debt-financed distribution. 2012 tax return 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. 2012 tax return Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. 2012 tax return 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. 2012 tax return E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. 2012 tax return Education expenses, Education Expenses, Education expenses. 2012 tax return Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. 2012 tax return Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. 2012 tax return Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. 2012 tax return Legal and professional, Legal and professional fees. 2012 tax return Regulatory, Licenses and regulatory fees. 2012 tax return Tax return preparation, Tax preparation fees. 2012 tax return Fines, Penalties and fines. 2012 tax return Forgone, Forgone interest. 2012 tax return Forgone interest, Forgone interest. 2012 tax return Form 3115, Form 3115. 2012 tax return , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. 2012 tax return 8826, Disabled access credit. 2012 tax return 8885, Health coverage tax credit. 2012 tax return T, Form T. 2012 tax return Franchise, Franchise, trademark, or trade name. 2012 tax return , Franchise, trademark, trade name. 2012 tax return Franchise taxes, Franchise taxes. 2012 tax return Free tax services, Free help with your tax return. 2012 tax return Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. 2012 tax return 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. 2012 tax return Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. 2012 tax return Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. 2012 tax return Help (see Tax help) Home, business use of, Business use of your home. 2012 tax return I Impairment-related expenses, Impairment-related expenses. 2012 tax return 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. 2012 tax return Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. 2012 tax return , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. 2012 tax return Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. 2012 tax return When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. 2012 tax return Interview expenses, Interview expense allowances. 2012 tax return K Key person, Who is a key person? Kickbacks, Bribes and kickbacks. 2012 tax return L Leases Canceling, Canceling a lease. 2012 tax return Cost of getting, Cost of Getting a Lease, Getting a Lease Improvements by lessee, Improvements by Lessee Leveraged, Leveraged leases. 2012 tax return Mineral, Bonuses and advanced royalties. 2012 tax return Oil and gas, Bonuses and advanced royalties. 2012 tax return Sales distinguished, Lease or purchase. 2012 tax return Taxes on, Taxes on Leased Property Legal and professional fees, Legal and professional fees. 2012 tax return Licenses, Government-granted license, permit, etc. 2012 tax return , Licenses and regulatory fees. 2012 tax return Life insurance coverage, Life insurance coverage. 2012 tax return Limit on deductions, Not-for-Profit Activities Line of credit, Line of credit (continuous borrowings). 2012 tax return Loans Below-market interestrate, Below-Market Loans Discounted, Discounted loan. 2012 tax return Loans or Advances, Loans or Advances Lobbying expenses, Lobbying expenses. 2012 tax return Long-term care insurance, Qualified long-term care insurance. 2012 tax return Losses, Limits on losses. 2012 tax return , Not-for-Profit Activities At-risk limits, At-risk limits. 2012 tax return Net operating, Net operating loss. 2012 tax return Passive activities, Passive activities. 2012 tax return M Machinery parts, Machinery parts. 2012 tax return Meals, Reimbursement of Travel, Meals, and Entertainment Meals and entertainment, Meals and Entertainment Meals and lodging, Meals and lodging. 2012 tax return 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. 2012 tax return , Expenses paid to obtain a mortgage. 2012 tax return Moving expenses, machinery, Moving machinery. 2012 tax return 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. 2012 tax return 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. 2012 tax return 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). 2012 tax return Outplacement services, Outplacement services. 2012 tax return P Passive activities, Passive activities. 2012 tax return Payments in kind, Payments in kind. 2012 tax return Penalties, Prepayment penalty. 2012 tax return Deductible, Penalties and fines. 2012 tax return Nondeductible, Penalties and fines. 2012 tax return Prepayment, Prepayment penalty. 2012 tax return Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. 2012 tax return Political contributions, Political contributions. 2012 tax return Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. 2012 tax return Extends useful life, Prepayment. 2012 tax return Interest, Prepaid interest. 2012 tax return , Prepaid interest. 2012 tax return Rent, Rent paid in advance. 2012 tax return Prepayment penalty, Prepayment penalty. 2012 tax return 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. 2012 tax return Timber property, Recapture. 2012 tax return Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). 2012 tax return Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. 2012 tax return Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. 2012 tax return 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. 2012 tax return Coal or iron ore, Disposal to related person. 2012 tax return Payments to, Related person. 2012 tax return , Related person. 2012 tax return Refiners, Related person. 2012 tax return Unreasonable rent, Unreasonable rent. 2012 tax return Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. 2012 tax return Repayments (claim of right), Repayments. 2012 tax return 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. 2012 tax return Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. 2012 tax return Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. 2012 tax return Standard mileage rate, Car allowance. 2012 tax return (see Business use of your car) Standby charges, Commitment fees or standby charges. 2012 tax return Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. 2012 tax return Suggestions for publication, Comments and suggestions. 2012 tax return Supplies and materials, Supplies and materials. 2012 tax return T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 2012 tax return Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. 2012 tax return Franchise, Franchise taxes. 2012 tax return Fuel, Fuel taxes. 2012 tax return Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. 2012 tax return Real estate, Real Estate Taxes Sales, Sales tax. 2012 tax return Unemployment fund, Unemployment fund taxes. 2012 tax return Telephone, Telephone. 2012 tax return Timber, Reforestation Costs, Timber Tools, Tools. 2012 tax return Trademark, trade name, Franchise, trademark, or trade name. 2012 tax return , Franchise, trademark, trade name. 2012 tax return Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. 2012 tax return Unpaid expenses, related person, Related person. 2012 tax return Utilities, Utilities. 2012 tax return 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. 2012 tax return Prev  Up     Home   More Online Publications