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State Income Tax Questions

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State Income Tax Questions

State income tax questions Publication 561 - Additional Material Table of Contents Tax Publications for Individual Taxpayers and Commonly Used Tax Forms Tax Publications for Individual Taxpayers and Commonly Used Tax Forms. State income tax questions  Summary: This is a listing of tax publications and commonly used tax forms. State income tax questions The text states:Tax Publications for Individual Taxpayers. State income tax questions  See How to Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. State income tax questions General Guides. State income tax questions   1--Your Rights as a Taxpayer 17--Your Federal Income Tax (For Individuals) 334--Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509--Tax Calendars for 2007 553--Highlights of 2006 Tax Changes 910--IRS Guide to Free Tax Services Specialized Publications. State income tax questions   3--Armed Forces' Tax Guide 54--Tax Guide for U. State income tax questions S. State income tax questions Citizens and Residents Aliens Abroad 225--Farmer's Tax Guide 463--Travel, Entertainment, Gift, and Car Expenses 501--Exemptions, Standard Deduction, and Filing Information 502--Medical and Dental Expenses 503--Child and Dependent Care Expenses 504--Divorced or Separated Individuals 505--Tax Withholding and Estimated Tax 514--Foreign Tax Credit for Individuals 516--U. State income tax questions S. State income tax questions Government Civilian Employees Stationed Abroad 517--Social Security and Other Information for Members of the Clergy and Religious Workers 519--U. State income tax questions S. State income tax questions Tax Guide for Aliens 520--Scholarships and Fellowships 521--Moving Expenses 523--Selling Your Home 524--Credit for the Elderly or the Disabled 525--Taxable and Nontaxable Income 526--Charitable Contributions 527--Residential Rental Property 529--Miscellaneous Deductions 530--Tax Information for First-Time Homeowners 531--Reporting Tip Income 536--Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537--Installment Sales 541--Partnerships 544--Sales and Other Dispositions of Assets 547--Casualties, Disasters, and Thefts 550--Investment Income and Expenses 551--Basis of Assets 552--Recordkeeping for Individuals 554--Older Americans' Tax Guide 555--Community Property 556--Examination of Returns, Appeal Rights, and Claims for Refund 559--Survivors, Executors, and Administrators 561--Determining the Value of Donated Property 564--Mutual Fund Distributions 570--Tax Guide for Individuals With Income From U. State income tax questions S. State income tax questions Possessions 571--Tax-Sheltered Annuity Plans (403(b) Plans) 575--Pension and Annuity Income 584--Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587--Business Use of Your Home (Including Use by Daycare Providers) 590--Individual Retirement Arrangements (IRAs) 593--Tax Highlights for U. State income tax questions S. State income tax questions Citizens and Residents Going Abroad 594--What You Should Know About the IRS Collection Process 596--Earned Income Credit (EIC) 721--Tax Guide to U. State income tax questions S. State income tax questions Civil Service Retirement Benefits 901--U. State income tax questions S. State income tax questions Tax Treaties 907--Tax Highlights for Persons with Disabilities 908--Bankruptcy Tax Guide 915--Social Security and Equivalent Railroad Retirement Benefits 919--How Do I Adjust My Tax Withholding? 925--Passive Activity and At-Risk Rules 926--Household Employer's Tax Guide 929--Tax Rules for Children and Dependents 936--Home Mortgage Interest Deduction 946--How to Depreciate Property 947--Practice Before the IRS and Power of Attorney 950--Introduction to Estate and Gift Taxes 967--The IRS Will Figure Your Tax 969--Health Savings Accounts and Other Tax-Favored Health Plans 970--Tax Benefits for Education 971--Innocent Spouse Relief 972--Child Tax Credit 1542--Per Diem Rates 1544--Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546--The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems Spanish Language Publications. State income tax questions   1SP--Derechos del Contribuyente 579SP--Cómo Preparar la Declaración de Impuesto Federal 594SP--Que es lo que Debemos Saber sobre el Proceso de Cobro del IRS 596SP--Crédito por Ingreso del Trabajo 850--English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP--Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax Forms. State income tax questions  See How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone, and mail. State income tax questions 1040--U. State income tax questions S. State income tax questions Individual Income Tax Return Schedule A&B--Itemized Deductions & Interest and Ordinary Dividends Schedule C--Profit or Loss From Business Schedule C-EZ--Net Profit From Business Schedule D--Capital Gains and Losses Schedule D-1--Continuation Sheet for Schedule D Schedule E--Supplemental Income and Loss Schedule EIC--Earned Income Credit Schedule F--Profit or Loss From Farming Schedule H--Household Employment Taxes Schedule J--Income Averaging for Farmers and Fishermen Schedule R--Credit for the Elderly or the Disabled Schedule SE--Self-Employment Tax 1040A--U. State income tax questions S. State income tax questions Individual Income Tax Return Schedule 1--Interest and Ordinary Dividends for Form 1040A Filers Schedule 2--Child and Dependent Care Expenses for Form 1040A Filers Schedule 3--Credit for the Elderly or the Disabled for Form 1040A Filers 1040EZ--Income Tax Return for Single and Joint Filers With No Dependents 1040-ES--Estimated Tax for Individuals 1040X--Amended U. State income tax questions S. State income tax questions Individual Income Tax Return 2106--Employee Business Expenses 2106-EZ--Unreimbursed Employee Business Expenses 2210--Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441--Child and Dependent Care Expenses 2848--Power of Attorney and Declaration of Representative 3903--Moving Expenses 4562--Depreciation and Amortization 4868--Application for Automatic Extension of Time To File U. State income tax questions S. State income tax questions Individual Income Tax Return 4952--Investment Interest Expense Deduction 5329--Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251--Alternative Minimum Tax--Individuals 8283--Noncash Charitable Contributions 8582--Passive Activity Loss Limitations 8606--Nondeductible IRAs 8812--Additional Child Tax Credit 8822--Change of Address 8829--Expenses for Business Use of Your Home 8863--Education Credits 9465--Installment Agreement Request Prev  Up  Next   Home   More Online Publications
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Longest- and Shortest-Serving Commissioners of Internal Revenue

The office of Commissioner of Internal Revenue was created by an Act of Congress on July 1, 1862. The Commissioner is appointed by the President with the advice and consent of the Senate. With no set tenure, Commissioners served as long as they and the President chose. The IRS Restructuring and Reform Act of 1998 amended Code section 7803 to set a five-year term of office. The first such term was applied to the Commissioner serving when this Act became law, Charles Rossotti, beginning with the date of his appointment. He served the full five years, from November 1997 to November 2002.

Not counting those who served as Acting Commissioner between permanent appointees, these Commissioners served the shortest times in office, less than one year:

 

Name

Tenure

Dates

Robert E. Hannegan 3 months, 14 days 10/9/1943 — 1/22/1944 
William Orton 4 months  7/1/1865 — 10/31/1865 
Alfred Pleasonton 7 months, 6 days  1/3/1871 — 8/8/1871
George S. Boutwell 7 months, 16 days  7/17/1862 — 3/4/1863 
Shirley D. Peterson  11months, 18 days 2/3/1992 — 1/20/1993 

 

 

 

 


These Commissioners served the longest terms, five years or more:

 Name

Tenure

Dates 

Guy T. Helvering

10 years, 4 months 6/6/1933 — 10/8/1943
David H. Blair 8 years 5/27/1921 — 5/31/1929 
Joseph S. Miller 7 years, 7 months

3/20/1885 — 3/20/1889 and
4/19/1893 — 11/26/1896

Green B. Raum 6 years, 9 months 8/2/1876 — 4/30/1883
John W. Yerkes 6 years, 4 months 12/20/1900 — 4/30/1907
Roscoe L. Egger, Jr. 5 years, 1 month 3/14/1981 — 4/30/1986
Charles O. Rossotti 5 years 11/13/1997 — 11/12/2002 
Page Last Reviewed or Updated: 12-Feb-2014

The State Income Tax Questions

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