Period From: 2001-Jan-01 To: 2001-Jan-02

No TXF init function because, no txf-account

Taxable Income / Deductable Expenses
Tax Form \ TXF Code
Description
Extended TXF Help messages Income Expense
< help \ H001
Name of Current account is exported.
Categories marked with a "<" or a "^", require a Payer identification to be exported. "<" indicates that the name of this account is exported as this Payer ID. Typically, this is a bank, stock, or mutual fund name.
^ help \ H002
Name of Parent account is exported.
Categories marked with a "<" or a "^", require a Payer identification to be exported. "^" indicates that the name of the PARENT of this account is exported as this Payer ID. Typically, this is a bank, stock, or mutual fund name.
# help \ H003
Not implimented yet, Do NOT Use!
Categories marked with a "#" are not fully implemented yet! Do not use these codes!
none \ N000
Tax Report Only - No TXF Export
This is a dummy category and only shows up on the tax report, but is not exported.
Help F1040 \ H256
Form 1040 - the main tax form
Form 1040 is the main form of your tax return.
F1040 \ N261
Alimony received
Amounts received as alimony or separate maintenance. Note: child support is not considered alimony.
F1040 \ N257
Other income, misc.
Miscellaneous income such as: a hobby or a farm you operate mostly for recreation and pleasure, jury duty pay. Exclude self employment income, gambling winnings, prizes and awards.
F1040 \ N520
RR retirement inc., spouse
Spouse's part of tier I railroad retirement benefits, which are treated as a social security benefits. These will be reported on Form RRB-1099.
F1040 \ N519
RR retirement income, self
The part of tier I railroad retirement benefits, which are treated as a social security benefits. These will be reported on Form RRB-1099.
F1040 \ N258
Sick pay or disability pay
Amounts you receive from your employer while you are sick or injured are part of your salary or wages. Exclude workers' compensation, accident or health insurance policy benefits, if you paid the premiums.
F1040 \ N483
Social Security inc., spouse
Spouse's part of any monthly benefit under title II of the Social Security Act. These will be reported on Form SSA-1099.
F1040 \ N266
Social Security income, self
The part of any monthly benefit under title II of the Social Security Act. These will be reported on Form SSA-1099.
F1040 \ N260
State and local tax refunds
Refund of state or local income tax refund (or credit or offset) which you deducted or took a credit for in an earlier year. You should receive a statement, Form 1099-G. Not reportable if you didn't itemize last year.
F1040 \ N269
Taxable fringe benefits
Fringe benefits you receive in connection with the performance of your services are included in your gross income as compensation. Examples: Accident or Health Plan, Educational Assistance, Group-Term Life Insurance, Transportation (company car).
Help F1099-G \ H634
Form 1099-G - certian Government payments
Form 1099-G is used to report certain government payments from federal, state, or local governments.
F1099-G \ N672
Qualified state tuition earnings
Qualified state tuition program earnings you recieved this year.
F1099-G \ N260
State and local tax refunds
Refund of state or local income tax refund (or credit or offset) which you deducted or took a credit for in an earlier year. You should receive a statement, Form 1099-G. Not reportable if you didn't itemize last year.
F1099-G \ N479
Unemployment compensation
Total unemployment compensation paid to you this year. Reported on Form 1099-G.
Help F1099-MISC \ H553
Form 1099-MISC - MISCellaneous income
Form 1099-MISC is used to report miscellaneous income received and direct sales of consumer goods for resale.
F1099-MISC \ N562
Crop insurance proceeds
The amount of crop insurance proceeds as the result of crop damage.
F1099-MISC \ N559
Fishing boat proceeds
Your share of all proceeds from the sale of a catch or the fair market value of a distribution in kind that you recieved as a crew member of a fishing boat.
F1099-MISC \ N560
Medical/health payments
The amount of payments recieved as a physician or other supplier or provider of medical or health care services. This includes payments made by medical and health care insurers under health, accident, and sickness insurance programs.
F1099-MISC \ N561
Nonemployee compensation
The amount of non-employee compensation received. This includes fees, commissions, prizes and awards for services performed, other forms of compensation for services you performed for a trade or business by which you are not employed. Also include oil and gas payments for a working interest.
F1099-MISC \ N557
Other income
The amount of prizes and awards that are not for services performed. Included is the fair market value of merchandise won on game shows. Included is all punitive damages, any damages for nonphysical injuries or sickness, and any other taxable damages, Deceased employee's wages paid to estate or beneficiary.
F1099-MISC \ N259
Prizes and awards
The amount of prizes and awards that are not for services performed. Included is the fair market value of merchandise won on game shows.
F1099-MISC \ N555
Rents
Amounts recieved for all types of rents, such as real estate rentals for office space, machine rentals, and pasture rentals.
F1099-MISC \ N556
Royalties
The gross royalty payments recieved from a publisher or literary agent.
Help F1099=MSA \ H629
Form 1099-MSA Medical Savings Account
Form 1099-MSA is used to report medical savings account distributions.
F1099-MSA \ N632
MSA earnings on excess contrib
The earnings on any excess contributions you withdrew from an MSA by the due date of your income tax return. If you withdrew the excess, plus any earnings, by the due date of your income tax return, you must include the earnings in your income in the year you received the distribution even if you used it to pay qualified medical expenses.
F1099-MSA \ N631
MSA gross distribution
The amount you received this year from a Medical Savings Account. The amount may have been a direct payment to the medical service provider or distributed to you.
Help F1099-R \ H473
Form 1099-R - Rretirement distributions
Form 1099-R is used to report taxable and non-taxable retirement distributions from retirement, pension, profit-sharing, or annuity plans. Use a separate Form 1099-R for each payer.
F1099-R \ N623
SIMPLE total gross distribution
The gross amount of a distribution received from a qualified SIMPLE pension plan.
F1099-R \ N624
SIMPLE total taxable distribution
The taxable amount of a distribution received from a qualified SIMPLE plan. This amount may be subject to a federal penalty of up to 25%.
F1099-R \ N477
Total IRA gross distribution
The gross amount of a distribution from a qualified Individual Retirement Arrangement (IRA) plan.
F1099-R \ N478
Total IRA taxable distribution
The taxable amount of a distribution from a qualified Individual Retirement Arrangement (IRA) plan.
F1099-R \ N475
Total pension gross distribution
The gross amount of a distribution from a qualified pension or annuity plan. Note: IRA distributions are not included here.
F1099-R \ N476
Total pension taxable distribution
The taxable amount of a distribution from a qualified pension or annuity plan. Note: IRA distributions are not included here.
Help F2106 \ H380
employee business expenses
Form 2106 is used to deduct employee business expenses. You must file this form if you were reimbursed by your employer or claim job-related travel, transportation, meal, or entertainment expenses. Use a separate Form 2106 for your spouse's expenses.
F2106 \ N387
Reimb. business expenses (non-meal/ent.)
Reimbursement for business expenses from your employer that is NOT included on your Form W-2. Note: meals and entertainment are NOT included here.
F2106 \ N388
Reimb. meal/entertainment expenses
Reimbursement for meal and entertainment expenses from your employer that is NOT included on your Form W-2.
Help F4137 \ H503
Form 4137 - tips not reported
Form 4137 is used to compute social security and Medicare tax owed on tips you did not report to your employer.
F4137 \ N505
Total cash/tips not reported to employer
The amount of tips you did not report to your employer.
Help F4684 \ H412
Form 4684 - casualties and thefts
Form 4684 is used to report gains and losses from casualties and thefts.
F4684 \ N416
FMV after casualty
The fair market value (FMV) is the price at which the property would change hands between a willing buyer and seller, each having knowledge of the relevant facts. The FMV after a theft is zero if the property is not recovered. The FMV is generally determined by competent appraisal.
F4684 \ N415
FMV before casualty
The fair market value (FMV) is the price at which the property would change hands between a willing buyer and seller, each having knowledge of the relevant facts. FMV is generally determined by competent appraisal.
F4684 \ N414
Insurance/reimbursement
The amount of insurance or other reimbursement you received expect to receive.
Help F4835 \ H569
Form 4835 - farm rental income
Form 4835 is used to report farm rental income received as a share of crops or livestock produced by your tenant if you did not materially participate in the operation or management of the farm. Use a different copy of Form 4835 for each farm rented.
F4835 \ N573
Agricultural program payments
Government payments received for: price support payments, market gain from the repayment of a secured Commodity Credit Corporation (CCC) loan for less than the original loan amount, diversion payments, cost-share payments (sight drafts), payments in the form of materials (such as fertilizer or lime) or services (such asgrading or building dams). Reported on Form 1099-G.
F4835 \ N575
CCC loans forfeited/repaid
The full amount forfeited or repaid with certificates, even if you reported the loan proceeds as income. See IRS Pub 225.
F4835 \ N574
CCC loans reported/election
Generally, you do not report CCC loan pro-ceeds as income. However, if you pledge part or all of your production to secure a CCC loan, you may elect to report the loan proceeds as income in the year you receive them, instead of the year you sell the crop.
F4835 \ N577
Crop insurance proceeds deferred
If you use the cash method of accounting and receive crop insurance proceeds in the same tax year in which the crops are damaged, you can choose to postpone reporting the proceeds as income until the following tax year. A statement must also be attached to your return. See IRS Pub 225.
F4835 \ N576
Crop insurance proceeds received
You generally include crop insurance proceeds in the year you receive them. Treat as crop insurance proceeds the crop disaster payments you receive from the federal government.
F4835 \ N578
Other income
Illegal Federal irrigation subsidies, bartering income, income from discharge of indebtedness, state gasoline or fuel tax refund, the gain or loss on the sale of commodity futures contracts, etc.
F4835 \ N571
Sale of livestock/produce
Income you received from livestock, produce, grains, and other crops based on production. Under both the cash and the accrual methods of reporting, you must report livestock or crop share rentals received in the year you convert them into money or its equivalent.
F4835 \ N572
Total cooperative distributions
Distributions received from a cooperative. This includes patronage dividends, nonpatronage distributions, per-unit retain allocations, and redemption of nonqualified notices and perunit retain allocations. Reported on Form 1099-PATR.
Help F6252 \ H427
Form 6252 - income from casual sales
Form 6252 is used to report income from casual sales of real or personal property when you will receive any payments in a tax year after the year of sale (i.e., installment sale).
F6252 \ N429
Debt assumed by buyer
Enter only mortgages or other debts the buyer assumed from the seller or took the property subject to. Do not include new mortgages the buyer gets from a bank, the seller, or other sources.
F6252 \ N431
Depreciation allowed
Enter all depreciation or amortization you deducted or should have deducted from the date of purchase until the date of sale. Add any section 179 expense deduction. Several other adjustmants are allowed, See Form 6252 instructions.
F6252 \ N435
Payments received prior years
Enter all money and the fair market value (FMV) of property you received before this tax year from the sale. Include allocable installment income and any other deemed payments from prior years. Do not include interest whether stated or unstated.
F6252 \ N434
Payments received this year
Enter all money and the fair market value (FMV) of any property you received in this tax year. Include as payments any amount withheld to pay off a mortgage or other debt, such as broker and legal fees. Do not include interest whether stated or unstated.
F6252 \ N428
Selling price
Enter the total of any money, face amount of the installment obligation, and the FMV of other property that you received or will receive in exchange for the property sold.
Help F8815 \ H441
Form 8815 - EE U.S. savings bonds sold for education
Form 8815 is used to compute the amount of interest you may exclude if you cashed series EE U.S. savings bonds this year that were issued after 1989 to pay for qualified higher education costs.
F8815 \ N444
EE US svgs. bonds proceeds
Enter the total proceeds (principal and interest) from all series EE and I U.S. savings bonds issued after 1989 that you cashed during this tax year.
F8815 \ N443
Nontaxable education benefits
Nontaxable educational benefits. These benefits include: Scholarship or fellowship grants excludable from income under section 117; Veterans’ educational assistance benefits; Employer-provided educational assistance benefits that are not included in box 1 of your W-2 form(s); Any other payments (but not gifts, bequests, or inheritances) for educational expenses that are exempt from income tax by any U.S. law. Do not include nontaxable educational benefits paid directly to, or by, the educational institution.
F8815 \ N445
Post-89 EE bond face value
The face value of all post-1989 series EE bonds cashed this tax year.
Help F8863 \ H639
Form 8863 - Hope and Lifetime Learning education credits
Form 8863 is used to compute the Hope and Lifetime Learning education credits. IRS rules are stringent for these credits. Refer to IRS Publication 970 for more information.
F8863 \ N637
Hope credit
Expenses qualified for the Hope credit are amounts paid this tax year for tuition and fees required for the student’s enrollment or attendance at an eligible educational institution.
F8863 \ N638
Lifetime learning credit
Expenses qualified for the Lifetime Learning credit are amounts paid this tax year for tuition and fees required for the student's enrollment or attendance at an eligible educational institution.
Home Sale \ N392
Home Sale worksheets (was F2119)
Home Sale worksheets (replaces Form 2119) are used to report the sale of your personal residence. See IRS Pub 523.
Home Sale \ N393
Selling price of old home
The selling price is the total amount you receive for your home. It includes money, all notes, mortgages, or other debts assumed by the buyer as part of the sale, and the fair market value of any other property or any services you receive. Reported on Form 1099-S.
Help Sched B \ H285
Schedule B - interest and dividend income
Schedule B is used to report your interest and dividend income.
< Sched B \ N487
Dividend income, non-taxable
Some mutual funds pay shareholders non-taxable dividends. The amount of non-taxable dividends are indicated on your monthly statements or Form 1099-DIV.
^ Sched B \ N286
Dividend income, Ordinary
Ordinary dividends from mutual funds, stocks, etc., are reported to you on a 1099-DIV. Note: these are sometimes called short term capital gain distributions. Do not include (long term) capital gain distributions or non-taxable dividends here, these go on Sched D
< Sched B \ N287
Interest income
Taxable interest includes interest you receive from bank accounts, credit unions, loans you made to others. There are several categories of interest, be sure you select the correct one!
< Sched B \ N489
Interest income, non-taxable
Non-taxable interest income other than from bonds or notes of states, counties, cities, the District of Columbia, or a possession of the United States, or from a qualified private activity bond. There are several categories of interest, be sure you select the correct one!
< Sched B \ N492
Interest income, OID bonds
Interest income from Original Issue Discount (OID) bonds will be reported to you on Form 1099-OID. There are several categories of interest, be sure you select the correct one!
< Sched B \ N524
Interest income, Seller-financed mortgage
Interest the buyer paid you on a mortgage or other form of seller financing, for your home or other property and the buyer used the property as a personal residence. There are several categories of interest, be sure you select the correct one!
< Sched B \ N289
Interest income, State and muni bond
Interest on bonds or notes of states, counties, cities, the District of Columbia, or possessions of the United States is generally free of federal income tax (but you may pay state income tax). There are several categories of interest, be sure you select the correct one!
< Sched B \ N490
Interest income, taxed only by fed
Interest income that is taxed on your federal return, but not on your state income tax return - other than interest paid on U.S. obligations. There are several categories of interest, be sure you select the correct one!
< Sched B \ N491
Interest income, taxed only by state
Interest income that is not taxed on your federal return, but is taxed on your state income tax return - other than interest income from state bonds or notes, the District of Columbia, or a possession of the United States. There are several categories of interest, be sure you select the correct one!
< Sched B \ N290
Interest income, tax-exempt private activity bond
Interest income from a qualified tax-exempt private activity bond is not taxable if it meets all requirements. This income is included on your Schedule B as non-taxable interest income. There are several categories of interest, be sure you select the correct one!
< Sched B \ N288
Interest income, US government
Interest on U.S. obligations, such as U.S. Treasury bills, notes, and bonds issued by any agency of the United States. This income is exempt from all state and local income taxes. There are several categories of interest, be sure you select the correct one!
Help Sched C \ H291
Schedule C - self-employment income
Schedule C is used to report income from self-employment. Use a separate Schedule C to report income and expenses from different businesses.
Sched C \ N293
Gross receipts or sales
The amount of gross receipts from your trade or business. Include amounts you received in your trade or business that were properly shown on Forms 1099-MISC.
Sched C \ N303
Other business income
The amounts from finance reserve income, scrap sales, bad debts you recovered, interest (such as on notes and accounts receivable), state gasoline or fuel tax refunds you got this year, prizes and awards related to your trade or business, and other kinds of miscellaneous business income.
Help Sched D \ H320
Schedule D - capital gains and losses
Schedule D is used to report gains and losses from the sale of capital assets.
^ Sched D \ N488
Dividend income, capital gain distributions
Sometimes called long term capital gain distributions. These are from mutual funds, other regulated investment companies, or real estate investment trusts. These are reported on your monthly statements or Form 1099-DIV. Note: short term capital gain distributions are reported on Sched B as ordinary dividends
# Sched D \ N323
Long Term gain/loss - security
Long term gain or loss from the sale of a security.
# Sched D \ N321
Short Term gain/loss - security
Short term gain or loss from the sale of a security.
# Sched D \ N810
Short/Long Term gain or loss
Short term or long term gain or loss from the sale of capital assets other than securities.
Help Sched E \ H325
Schedule E - rental and royalty income
Schedule E is used to report income or loss from rental real estate, royalties, and residual interest in REMIC's. Use a different copy for each rental or royalty. Use the Schedule K-1 categories for partnership rental income and loss amounts.
Sched E \ N326
Rents received
The amounts received as rental income from real estate (including personal property leased with real estate) but you were not in the real estate business. (If you are in the buisness of renting personal property, use Schedule C.)
Sched E \ N327
Royalties received
Royalties recieved from oil, gas, or mineral properties (not including operating interests); copyrights; and patents.
Help Sched F \ H343
Schedule F - Farm income and expense
Schedule F is used to report farm income and expense. Use a different copy of Schedule F for each farm you own.
Sched F \ N372
Agricultural program payments
Government payments received for: price support payments, market gain from the repayment of a secured Commodity Credit Corporation (CCC) loan for less than the original loan amount, diversion payments, cost-share payments (sight drafts), payments in the form of materials (such as fertilizer or lime) or services (such asgrading or building dams). Reported on Form 1099-G.
Sched F \ N374
CCC loans forfeited or repaid
The amount forfeited or repaid with certificates, even if you reported the loan proceeds as income. See IRS Pub 225.
Sched F \ N373
CCC loans reported/election
Generally, you do not report CCC loan pro-ceeds as income. However, if you pledge part or all of your production to secure a CCC loan, you may elect to report the loan proceeds as income in the year you receive them, instead of the year you sell the crop.
Sched F \ N376
Crop insurance proceeds deferred
If you use the cash method of accounting and receive crop insurance proceeds in the same tax year in which the crops are damaged, you can choose to postpone reporting the proceeds as income until the following tax year. A statement must also be attached to your return. See IRS Pub 225.
Sched F \ N375
Crop insurance proceeds received
You generally include crop insurance proceeds in the year you receive them. Treat as crop insurance proceeds the crop disaster payments you receive from the federal government.
Sched F \ N370
Custom hire income
The income you received for custom hire (machine work).
Sched F \ N377
Other farm income
Illegal Federal irrigation subsidies, bartering income, income from discharge of indebtedness, state gasoline or fuel tax refund, the gain or loss on the sale of commodity futures contracts, etc.
Sched F \ N369
Resales of livestock/items
Amounts you received from the sales of livestock and other items you bought specifically for resale. Do not include sales of livestock held for breeding, dairy purposes, draft, or sport. These are reported on Form 4797, Sales of Business Property.
Sched F \ N368
Sales livestock/product raised
Amounts you received from the sale of livestock, produce, grains, and other products you raised.
Sched F \ N371
Total cooperative distributions
Distributions received from a cooperative. This includes patronage dividends, nonpatronage distributions, per-unit retain allocations, and redemption of nonqualified notices and perunit retain allocations. Reported on Form 1099-PATR.
Help Sched K-1 \ H446
Schedule K-1 - partnership income, credits, deductions
Schedule K-1 is used to report your share of a partnership's income, credits, deductions, etc. Use a separate copy of Schedule K-1 for each partnership.
Sched K-1 \ N452
Dividends, ordinary
The amount of dividend income the partnership reported to you on Schedule K-1. (You report this on Schedule B)
Sched K-1 \ N455
Guaranteed partner payments
A guaranteed payments the partnership reported to you on Schedule K-1. (You report this on Schedule E)
Sched K-1 \ N451
Interest income
The amount of interest income the partnership reported to you on Schedule K-1. (You report this on Schedule B)
# Sched K-1 \ N454
Net LT capital gain or loss
The long-term gain or (loss) from the sale of assets the partnership reported to you on Schedule K-1. (You report this on Schedule D)
# Sched K-1 \ N453
Net ST capital gain or loss
The short-term gain or (loss) from sale of assets the partnership reported to you on K-1. (You report this on Schedule D)
# Sched K-1 \ N456
Net Section 1231 gain or loss
The gain or (loss) from sale of Section 1231 assets the partnership reported to you on Schedule K-1. (You report this on Form 4797)
# Sched K-1 \ N448
Ordinary income or loss
Your share of the ordinary income (loss) from the trade or business activities of the partnership. This is reported to you on Schedule K-1. (You usually report this on Schedule E, See instructions for Schedule K-1)
# Sched K-1 \ N450
Other rental income or loss
The income or (loss) from rental activities, other than the rental of real estate. This is reported to you on Schedule K-1. (You usually report this on Schedule E, See instructions for Schedule K-1)
# Sched K-1 \ N449
Rental real estate income or loss
The income or (loss) from rental real estate activities engaged in by the partnership. This is reported to you on Schedule K-1. (You usually report this on Schedule E, See instructions for Schedule K-1)
Sched K-1 \ N527
Royalties
The amount of the royalty income the partnership reported to you on Schedule K-1. (You report this on Schedule E)
Sched K-1 \ N528
Tax-exempt interest income
The amount of tax-exempt interest income the partnership reported to you on Schedule K-1. (You report this on Form 1040)
Help W-2 \ H458
Form W-2 - Wages earned and taxes withheld
Form W-2 is used by your employer to report the amount of wages and other compensation you earned as an employee, and the amount of federal and state taxes withheld and fringe benefits received. Use a separate copy of Form W-2 for each employer.
W-2 \ N465
Dependent care benefits, self
The amount dependent care benefits, including the fair market value of employer-provided or employer-sponsored day-care facilities you recieved.
W-2 \ N512
Dependent care benefits, spouse
The amount dependent care benefits, including the fair market value of employer-provided or employer-sponsored day-care facilities your spouse recieved.
W-2 \ N267
Reimbursed moving expenses, self
Qualified moving expense reimbursements paid directly to you by an employer.
W-2 \ N546
Reimbursed moving expenses, spouse
Qualified moving expense reimbursements paid directly to your spouse by your spouse's employer.
W-2 \ N460
Salary or wages, self
The total wages, tips, and other compensation, before any payroll deductions, you receive from your employer.
W-2 \ N506
Salary or wages, spouse
The total wages, tips, and other compensation, before any payroll deductions, your spouse receives from yourr spouse's employer.
Help W-2G \ H547
Form W-2G - gambling winnings
Form W-2G is used to report certain gambling winnings.
W-2G \ N549
Gross winnings
The amount of gross winnings from gambling. This may include winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, and wagering pools. If the amount is large enough, it will be reported on Form W-2G.
none \ N000
Tax Report Only - No TXF Export
This is a dummy category and only shows up on the tax report, but is not exported.
Help F1040 \ H256
Form 1040 - the main tax form
Form 1040 is the main form of your tax return.
F1040 \ N264
Alimony paid
Amounts payed as alimony or separate maintenance. Note: child support is not considered alimony.
< F1040 \ N265
Early withdrawal penalty
Penalty on Early Withdrawal of Savings from CD's or similar instruments. This is reported on Form 1099-INT or Form 1099-OID.
F1040 \ N521
Federal estimated tax, qrtrly
The quarterly payments you made on your estimated Federal income tax (Form 1040-ES). Include any overpay from your previous year return that you applied to your estimated tax. NOTE: If a full year (Jan 1, YEAR to Dec 31, YEAR) is specified, GnuCash adjusts the date to Mar 1, YEAR to Feb 28, YEAR+1. Thus, the payment due Jan 15 is exported for the correct year.
F1040 \ N613
Fed tax withheld, RR retire, self
The amount of federal income taxes withheld from your part of tier I railroad retirement benefits, which are treated as a social security benefits.
F1040 \ N614
Fed tax withheld, RR retire, spouse
The amount of federal income taxes withheld from your spouse's part of tier I railroad retirement benefits, which are treated as a social security benefits.
F1040 \ N611
Fed tax withheld, Social Security, self
The amount of federal income taxes withheld from your part of any monthly benefit under title II of the Social Security Act.
F1040 \ N612
Fed tax withheld, Social Security, spouse
The amount of federal income taxes withheld from your spouse's part of any monthly benefit under title II of the Social Security Act.
F1040 \ N482
IRA contrib., non-work spouse
IRA contribution for a non-working spouse.
F1040 \ N262
IRA contribution, self
Contribution to a qualified IRA. If you or your spouse are covered by a company retirement plan, this amount could be limited or eliminated.
F1040 \ N481
IRA contribution, spouse
Contribution of a working spouse to a qualified IRA. If you or your spouse are covered by a company retirement plan, the deductible contribution could be limited or eliminated.
F1040 \ N263
Keogh deduction, self
Contributions to a Keogh or HR 10 plan of a sole proprietor or a partnership.
F1040 \ N516
Keogh deduction, spouse
Spouse Contributions to a Keogh or HR 10 plan of a sole proprietor or a partnership.
F1040 \ N608
Medical savings contribution, spouse
Contributions made to your spouse's medical savings account that were not reported on their Form W-2.
F1040 \ N607
Medical savings contribution, self
Contributions made to your medical savings account that were not reported on your Form W-2.
F1040 \ N517
SEP-IRA deduction, self
Contributions made to a simplified employee pension plan (SEP-IRA).
F1040 \ N518
SEP-IRA deduction, spouse
Spouse contributions made to a simplified employee pension plan (SEP-IRA).
F1040 \ N609
SIMPLE contribution, self
Contributions made to your SIMPLE retirement plan that were not reported on your Form W-2.
F1040 \ N610
SIMPLE contribution, spouse
Contributions made to your spouse's SIMPLE retirement plan that were not reported on your spouse's Form W-2.
F1040 \ N636
Student loan interest
The amount of interest you paid this year on qualified student loans.
Help F1099-G \ H634
Form 1099-G - certian Government payments
Form 1099-G is used to report certain government payments from federal, state, or local governments.
F1099-G \ N606
Fed tax withheld, unemplyment comp
The amount of federal income taxes withheld from your unemployment compensation.
F1099-G \ N605
Unemployment comp repaid
If you received an overpayment of unemployment compensation this year or last and you repaid any of it this year, subtract the amount you repaid from the total amount you received.
Help F1099-MISC \ H553
Form 1099-MISC - MISCellaneous income
Form 1099-MISC is used to report miscellaneous income received and direct sales of consumer goods for resale.
F1099-MISC \ N558
Federal tax withheld
The amount of federal income tax withheld (backup withholding) from 1099-MISC income.
F1099-MISC \ N563
State tax withheld
The amount of state income tax withheld (state backup withholding) from 1099-MISC income.
Help F1099-R \ H473
Form 1099-R - Rretirement distributions
Form 1099-R is used to report taxable and non-taxable retirement distributions from retirement, pension, profit-sharing, or annuity plans. Use a separate Form 1099-R for each payer.
F1099-R \ N532
IRA federal tax withheld
The amount of federal income taxes withheld from your IRA distribution.
F1099-R \ N534
IRA local tax withheld
The amount of local income taxes withheld from your IRA distribution.
F1099-R \ N533
IRA state tax withheld
The amount of state income taxes withheld from your IRA distribution.
F1099-R \ N529
Pension federal tax withheld
The amount of federal income taxes withheld from your pension distribution.
F1099-R \ N531
Pension local tax withheld
The amount of local income taxes withheld from your pension distribution.
F1099-R \ N530
Pension state tax withheld
The amount of state income taxes withheld from your pension distribution.
F1099-R \ N625
SIMPLE federal tax withheld
The amount of federal income taxes withheld from a SIMPLE distribution received.
F1099-R \ N627
SIMPLE local tax withheld
The amount of local income taxes withheld from a SIMPLE distribution received.
F1099-R \ N626
SIMPLE state tax withheld
The amount of state income taxes withheld from a SIMPLE distribution received.
Help F2106 \ H380
employee business expenses
Form 2106 is used to deduct employee business expenses. You must file this form if you were reimbursed by your employer or claim job-related travel, transportation, meal, or entertainment expenses. Use a separate Form 2106 for your spouse's expenses.
F2106 \ N382
Automobile expenses
Total annual expenses for gasoline, oil, repairs, insurance, tires, license plates, or similar items.
F2106 \ N381
Education expenses
Cost of tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs if the education maintains or improves skills required in your present work or is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer. Expenses are not decutable if they are needed to meet the minimum educational requirements to qualify you in your work or business orwWill lead to qualifying you in a new trade or business.
F2106 \ N391
Employee home office expenses
Your use of the business part of your home must be: exclusive, regular, for your trade or business, AND The business part of your home must be one of the following: your principal place of business, a place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, or a separate structure (not attached to yourhome) you use in connection with your trade or business. Additionally, Your business use must be for the convenience of your employer, and You do not rent all or part of your home to your employer and use the rented portion to perform services as an employee. See IRS Pub 587.
F2106 \ N389
Job seeking expenses
Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job.
F2106 \ N384
Local transportation expenses
Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Generally, the cost of commuting to and from your regular place of work is not deductible.
F2106 \ N386
Meal/entertainment expenses
Allowable meals and entertainment expense, including meals while away from your tax home overnight and other business meals and entertainment.
F2106 \ N385
Other business expenses
Other job-related expenses, including expenses for business gifts, trade publications, etc.
F2106 \ N390
Special clothing expenses
cost and upkeep of work clothes, if you must wear them as a condition of your employment, and the clothes are not suitable for everyday wear. Include the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves.
F2106 \ N383
Travel (away from home)
Travel expenses are those incurred while traveling away from home for your employer. The cost of getting to and from your business destination (air, rail, bus, car, etc.), taxi fares, baggage charges, and cleaning and laundry expenses. Note: meal and entertainment expenses are not included here.
Help F2441 \ H400
Form 2441 - child and dependent credit
Form 2441 is used to claim a credit for child and dependent care expenses.
< F2441 \ N401
Qualifying child/dependent care expenses
The total amount you actually paid to the care provider. Also, include amounts your employer paid to a third party on your behalf.
< F2441 \ N402
Qualifying household expenses
The cost of services needed to care for the qualifying person as well as to run the home. They include the services of a babysitter, cleaning person, cook, maid, or housekeeper if the services were partly for the care of the qualifying person.
Help F3903 \ H403
Form 3903 - moving expenses
Form 3903 is used to claim moving expenses.
F3903 \ N406
Transport/storage of goods
The amount you paid to pack, crate and move your household goods and personal effects. You may include the cost to store and insure household goods and personal effects within any period of 30 days in a row after the items were moved from your old home.
F3903 \ N407
Travel/lodging, except meals
The amount you paid to travel from your old home to your new home. This includes transportation and lodging on the way. Although not all members of your household must travel together, you may only include expenses for one trip per person. Do not include meals.
Help F4684 \ H412
Form 4684 - casualties and thefts
Form 4684 is used to report gains and losses from casualties and thefts.
F4684 \ N413
Basis of casualty property
Cost or other basis usually means original cost plus improvements. Subtract any postponed gain from the sale of aprevious main home. Special rules applyto property received as a gift or inheritance. See Pub 551, Basis of Assets, for details.
Help F4835 \ H569
Form 4835 - farm rental income
Form 4835 is used to report farm rental income received as a share of crops or livestock produced by your tenant if you did not materially participate in the operation or management of the farm. Use a different copy of Form 4835 for each farm rented.
F4835 \ N579
Car and truck expenses
The business portion of car or truck expenses, such as, for gasoline, oil, repairs, insurance, tires, license plates, etc.
F4835 \ N580
Chemicals
Chemicals used in operating your farm, such as insect sprays and dusts.
F4835 \ N581
Conservation expenses
Your expenses for soil or water conservation or for the prevention of erosion of land used in farming. To take this deduction, your expenses must be consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture.
F4835 \ N582
Custom hire expenses
Amounts you paid for custom hire (machine work) (the machine operator furnished the equipment). Do not include amounts paid for rental or lease of equipment you operated yourself.
F4835 \ N583
Employee benefit programs
Contributions to employee benefit programs, such as accident and health plans, group-term life insurance, and dependent care assistance programs. Do not include contributions that are a incidental part of a pension or profit-sharing plan.
F4835 \ N584
Feed purchased
The cost of feed for your livestock. Generally, you cannot currently deduct ex-penses for feed to be consumed by your livestock in a later tax year. See insctuctions for Schedule F.
F4835 \ N585
Fertilizers and lime
The cost of fertilizer, lime, and other materials applied to farm land to enrich, neutralize, or condition it. You can also deduct the cost of applying these materials. However, see Prepaid Farm Supplies, in Pub 225, for a rule that may limit your deduction for these materials.
F4835 \ N586
Freight and trucking
The costs of freight or trucking of produce or livestock.
F4835 \ N587
Gasoline, fuel, and oil
The costs of gas, fuel, oil, etc. for farm equipment.
F4835 \ N588
Insurance (other than health)
Premiums paid for farm busines insurance, such as: fire, storm, crop, theft and liability protection of farm assets. Do not include premiums for employee accident and health insurance.
F4835 \ N589
Interest expense, mortgage
The interest you paid to banks or other financial institutions for which you received a Form 1098, for a mortgage on real property used in your farming business (other than your main home). If you paid interest on a debt secured by your main home, and any proceeds from that debt were used in your farming operation, refer to IRS Pub 225.
F4835 \ N590
Interest expense, other
The interest you paid for which you did not receive a Form 1098 (perhaps someone else did, and you are liable too), for a mortgage or other loans for your farm business.
F4835 \ N591
Labor hired
The amounts you paid for farm labor. Do not include amounts paid to yourself. Count the cost of boarding farm labor but not the value of any products they used from the farm. Count only what you paid house-hold help to care for farm laborers.
F4835 \ N602
Other farm expenses
Include all ordinary and necessary farm rental expenses not deducted elsewhere on Form 4835, such as advertising, office supplies, etc. Do not include fines or penalties paid to a government for violating any law.
F4835 \ N592
Pension/profit-sharing plans
Enter your deduction for contributions to employee pension, profit-sharing, or annuity plans. If the plan included you as a self-employed person, see the instructions for Schedule C (Form 1040).
F4835 \ N594
Rent/lease land, animals
Amounts paid to rent or lease property such as pasture or farm land.
F4835 \ N593
Rent/lease vehicles, equip.
The business portion of your rental cost, for rented or leased vehicles, machinery, or equipment. But if you leased a vehicle for a term of 30 days or more, you may have to reduce your deduction by an inclusion amount. For details, see the instructions for Schedule C (Form 1040).
F4835 \ N595
Repairs and maintenance
Amounts you paid for repairs and maintenance of farm buildings, machinery, and equipment. You can also include what you paid for tools of short life or minimal cost, such as shovels and rakes.
F4835 \ N596
Seeds and plants purchased
The amounts paid for seeds and plants purchased for farming.
F4835 \ N597
Storage and warehousing
Amounts paid for storage and warehousing of crops, grains, etc.
F4835 \ N598
Supplies purchased
Livestock supplies and other supplies, including bedding, office supplies, etc.
F4835 \ N599
Taxes
Real estate and personal property taxes on farm business assets; Social security and Medicare taxes you paid to match what you are required to withhold from farm employees' wages and any Federal unemployment tax paid; Federal highway use tax.
F4835 \ N600
Utilities
Amounts you paid for gas, electricity, water, etc., for business use on the farm. Do not include personal utilities. You cannot deduct the base rate (including taxes) of the first telephone line into your residence, even if you use it for business.
F4835 \ N601
Vet, breeding, medicine
The costs of veterinary services, medicine and breeding fees.
Help F4952 \ H425
Form 4952 - investment interest
Form 4952 is used to compute the amount of investment interest expense deductible for the current year and the amount, if any, to carry forward to future years.
F4952 \ N426
Investment interest expense
The investment interest paid or accrued during the tax year, regardless of when you incurred the indebtedness. Investment interest is interest paid or accrued on a loan (or part of a loan) that is allocable to property held for investment.
Help F6252 \ H427
Form 6252 - income from casual sales
Form 6252 is used to report income from casual sales of real or personal property when you will receive any payments in a tax year after the year of sale (i.e., installment sale).
F6252 \ N432
Expenses of sale
Enter sales commissions, advertising expenses, attorney and legal fees, etc., in selling the property.
Help F8815 \ H441
Form 8815 - EE U.S. savings bonds sold for education
Form 8815 is used to compute the amount of interest you may exclude if you cashed series EE U.S. savings bonds this year that were issued after 1989 to pay for qualified higher education costs.
F8815 \ N442
Qualified higher education expenses
Qualified higher education expenses include tuition and fees required for the enrollment or attendance of the person(s). Do not include expenses for room and board, or courses involving sports, games, or hobbies that are not part of a degree or certificate granting program.
Help F8829 \ H536
Form 8829 - business use of your home
Form 8829 is used only if you file a Schedule C, Profit or Loss from Business, and you meet specific requirements to deduct expenses for the business use of your home. IRS rules are stringent for this deduction. Refer to IRS Publication 587.
F8829 \ N537
Deductible mortgage interest
The total amount of mortgage interest that would be deductible whether or not you used your home for business (i.e., amounts allowable as itemized deductions on Schedule A, Form 1040). Form 8829 computes the deductible business portion.
F8829 \ N539
Insurance
The total amount of insurance paid for your home, in which an area or room is used regularly and exclusively for business. Form 8829 computes the deductible business portion.
F8829 \ N542
Other expenses
If you rent rather than own your home, include rent paid for your home, in which an area or room is used regularly and exclusively for business. Form 8829 computes the deductible business portion.
F8829 \ N538
Real estate taxes
The total amount of real estate taxes that would be deductible whether or not you used your home for business (i.e., amounts allowable as itemized deductions on Schedule A, Form 1040). Form 8829 computes the deductible business portion.
F8829 \ N540
Repairs and maintenance
The total amount of repairs and maintenance paid for your home, in which an area or room is used regularly and exclusively for business. Form 8829 computes the deductible business portion.
F8829 \ N541
Utilities
The total amount of utilities paid for your home, in which an area or room is used regularly and exclusively for business. Form 8829 computes the deductible business portion.
Help F8839 \ H617
Form 8839 - adoption expenses
Form 8839 is used to report qualified adoption expenses.
F8839 \ N618
Adoption fees
Adoption fees that are reasonable and necessary, directly related to, and for the principal purpose of, the legal adoption of an eligible child.
F8839 \ N620
Attorney fees
Attorney fees that are reasonable and necessary, directly related to, and for the principal purpose of, the legal adoption of an eligible child.
F8839 \ N619
Court costs
Court costs that are reasonable and necessary, directly related to, and for the principal purpose of, the legal adoption of an eligible child.
F8839 \ N622
Other expenses
Other expenses that are reasonable and necessary, directly related to, and for the principal purpose of, the legal adoption of an eligible child.
F8839 \ N621
Traveling expenses
Traveling expenses (including meals and lodging) while away from home, directly related to, and for the principal purpose of, the legal adoption of an eligible child.
Home Sale \ N392
Home Sale worksheets (was F2119)
Home Sale worksheets (replaces Form 2119) are used to report the sale of your personal residence. See IRS Pub 523.
Home Sale \ N397
Cost of new home
The cost of your new home includes costs incurred within the replacement period (beginning 2 years before and ending 2 years after the date of sale) for the following items: Buying or building the home; Rebuilding the home; and Capital improvements or additions.
Home Sale \ N394
Expense of sale
Selling expenses include commissions, advertising fees, legal fees, title insurance, and loan charges paid by the seller, such as loan placement fees or "points."
Home Sale \ N396
Fixing-up expenses
Fixing-up expenses are decorating and repair costs that you paid to sell your old home. For example, the costs of painting the home, planting flowers, and replacing broken windows are fixing-up expenses. Fixing-up expenses must meet all the following conditions. The expenses: Must be for work done during the 90-day period ending on the day you sign the contract of sale with the buyer; Must be paid no later than 30 days after the date of sale; Cannot be deductible in arriving at your taxable in-come; Must not be used in figuring the amount realized; and Must not be capital expenditures or improvements.
Help Sched A \ H270
Schedule A - itemized deductions
Schedule A is used to report your itemized deductions.
Sched A \ N280
Cash charity contributions
Contributions or gifts by cash or check you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You may also deduct what you gave to organizations that work to prevent cruelty to children or animals. For donations of $250 or more, you must have a statement from the charitable organization showing the amount donated and the value of goods or services you received.
Sched A \ N484
Doctors, dentists, hospitals
Insurance premiums for medical and dental care, medical doctors, dentists, eye doctors, surgeons, X-ray, laboratory services, hospital care, etc. See IRS Pub 502.
Sched A \ N272
Gambling losses
Gambling losses, but only to the extent of gambling winnings reported on Form 1040. Note: not subject to the 2% AGI of limitation.
Sched A \ N545
Home mortgage interest (no 1098)
Home mortgage interest paid, for which you did not receive a Form 1098 from the recipient. The interest could be on a first or second mortgage, home equity loan, or refinanced mortgage.
Sched A \ N283
Home mortgage interest (1098)
Home mortgage interest and points reported to you on Form 1098. The interest could be on a first or second mortgage, home equity loan, or refinanced mortgage.
Sched A \ N282
Investment management fees
Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities that generate tax-exempt income.
Sched A \ N544
Local income taxes
Local income taxes that were not withheld from your salary, such as local income taxes you paid this year for a prior year.
Sched A \ N274
Medical travel and lodging
Lodging expenses while away from home to receive medical care in a hospital or a medical care facility related to a hospital. Do not include more than $50 a night for each eligible person. Ambulance service and other travel costs to get medical care.
Sched A \ N273
Medicine and drugs
Prescription medicines, eyeglasses, contact lenses, hearing aids. Over-the-counter medicines are not deductable.
Sched A \ N523
Misc., no 2% AGI limit
Other miscellaneous itemized deductions that are not reduced by 2% of adjusted gross income, such as casualty and theft losses from income-producing, amortizable bond premium on bonds acquired before October 23, 1986, federal estate tax on income in respect to a decedent, certain unrecovered investment in a pension, impairment-related work expenses of a disabled person.
Sched A \ N486
Misc., subject to 2% AGI limit
Safety equipment, small tools, and supplies you needed for your job; Uniforms required by your employer and which you may not usually wear away from work; subscriptions to professional journals; job search expenses; certain educational expenses. You may need to file Form 2106.
Sched A \ N485
Non-cash charity contributions
The fair market value of donated property, such as used clothing or furniture.
Sched A \ N277
Other taxes
Other taxes paid not included under state and local income taxes, real estate taxes, or personal property taxes. You may want to take a credit for the foreign tax instead of a deduction.
Sched A \ N535
Personal property taxes
Enter personal property tax you paid, but only if it is based on value alone. Example: You paid a fee for the registration of your car. Part of the fee was based on the car s value and part was based on its weight. You may deduct only the part of the fee that is based on the car s value.
Sched A \ N284
Points paid (no 1098)
Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. See Pub. 936 Use this line for points not reported on Form 1098.
Sched A \ N276
Real estate taxes
Include taxes (state, local, or foreign) you paid on real estate you own that was not used for business, but only if the taxes are based on the assessed value of the property. Do not include taxes charged for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk).
Sched A \ N522
State estimated tax, qrtrly
State estimated tax payments made this year.
Sched A \ N275
State income taxes
State income taxes paid this year for a prior year. Includ any part of a prior year refund that you chose to have credited to this years state income taxes.
Sched A \ N271
Subscriptions
Amounts paid for subscriptions to magazines or services that are directly related to the production or collection of taxable income. (exapmle: subscriptions to investment publications, stock newsletters, etc.).
Sched A \ N281
Tax preparation fees
Fees you paid for preparation of your tax return, including fees paid for filing your return electronically.
Help Sched B \ H285
Schedule B - interest and dividend income
Schedule B is used to report your interest and dividend income.
< Sched B \ N615
Fed tax withheld, dividend income
The amount of federal income taxes withheld from dividend income. This is usually reported on Form 1099-DIV.
< Sched B \ N616
Fed tax withheld, interest income
The amount of federal income taxes withheld from interest income. This is usually reported on Form 1099-INT.
Help Sched C \ H291
Schedule C - self-employment income
Schedule C is used to report income from self-employment. Use a separate Schedule C to report income and expenses from different businesses.
Sched C \ N304
Advertising
The amounts paid for advertising your trade or business in newspapers, publications, radio or television. Also include the cost of brochures, business cards, or other promotional material.
Sched C \ N305
Bad debts from sales/services
Include debts and partial debts from sales or services that were included in income and are definitely known to be worthless.
Sched C \ N306
Car and truck expenses
You can deduct the actual expenses of running your car or truck, or take the standard mileage rate.
Sched C \ N307
Commissions and fees
The amounts of commissions or fees paid to independent contractors (nonemployees) for their services.
Sched C \ N494
Cost of Goods Sold - Labor
Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. In a manufacturing business, labor costs that are properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product.
Sched C \ N495
Cost of Goods Sold - Materials/supplies
Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. Those that are not used in the manufacturing process are treated as deferred charges. You deduct them as a business expense when you use them.
Sched C \ N496
Cost of Goods Sold - Other costs
Other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are containers, freight-in, overhead expenses.
Sched C \ N493
Cost of Goods Sold - Purchases
If you are a merchant, use the cost of all merchandise you bought for sale. If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. You must exclude the cost of merchandise you withdraw for your personal or family use.
Sched C \ N309
Depletion
The amounts for depletion. If you have timber depletion, attach Form T. See Pub. 535.
Sched C \ N308
Employee benefit programs
Contributions to employee benefit programs that are not an incidental part of a pension or profit-sharing plan. Examples are accident and health plans, group-term life insurance, and dependent care assistance programs.
Sched C \ N310
Insurance, other than health
Premiums paid for business insurance. Do not include amounts paid for employee accident and health insurance. nor amounts credited to a reserve for self-insurance or premiums paid for a policy that pays for your lost earnings due to sickness or disability. See Pub. 535.
Sched C \ N311
Interest expense, mortgage
The interest you paid to banks or other financial institutions for which you received a Form 1098, for a mortgage on real property used in your business (other than your main home).
Sched C \ N312
Interest expense, other
The interest you paid for which you did not receive a Form 1098 (perhaps someone else did, and you are liable too), for a mortgage or other loans for your business.
Sched C \ N298
Legal and professional fees
Accountant's or legal fees for tax advice related to your business and for preparation of the tax forms related to your business.
Sched C \ N294
Meals and entertainment
Total business meal and entertainment expenses. Business meal expenses are deductible only if they are (a) directly related to or associated with the active conduct of your trade or business, (b) not lavish or extravagant, and (c) incurred while you or your employee is present at the meal.
Sched C \ N313
Office expenses
The cost of consumable office supplies such as business cards, computer supplies, pencils, pens, postage stamps, rental of postal box or postage machines, stationery, Federal Express and UPS charges, etc.
Sched C \ N302
Other business expenses
Other costs not specified on other lines of Schedule C, such as: Clean-fuel vehicles and refueling property; Donations to business organizations; Educational expenses; Environmental cleanup costs; Impairment-related expenses; Interview expense allowances; Licenses and regulatory fees; Moving machinery; Outplacement services; Penalties and fines you pay for late performanc or nonperformance of a contract; Subscriptions to trade or professional publications.
Sched C \ N314
Pension/profit sharing plans
You can set up and maintain the following small business retirement plans for yourself and your employees, such as: SEP (Simplified Employee Pension) plans; SIMPLE (Savings Incentive Match Plan for Em-ployees) plans; Qualified plans (including Keogh or H.R. 10 plans). You deduct contributions you make to the plan for yourself on Form 1040.
Sched C \ N300
Rent/lease other business property
The amounts paid to rent or lease real estate or property, such as office space in a building.
Sched C \ N299
Rent/lease vehicles, equip.
The amount paied to rent or lease vehicles, machinery, or equipment, for your business. If you leased a vehicle for a term of 30 days or more, you may have to reduce your deduction by an amount called the inclusion amount. See Pub. 463.
Sched C \ N315
Repairs and maintenance
The cost of repairs and maintenance. Include labor, supplies, and other items that do not add to the value or increase the life of the property. Do not include the value of your own labor. Do not include amounts spent to restore or replace property; they must be capitalized.
Sched C \ N296
Returns and allowances
Credits you allow customers for returned merchandise and any other allowances you make on sales.
Sched C \ N301
Supplies (not from Cost of Goods Sold)
The cost of supplies not reported under Cost Of Goods Sold.
Sched C \ N316
Taxes and licenses
Include the following taxes: State and local sales taxes imposed on you as the seller of goods or services; Real estate and personal property taxes on business assets; Social security and Medicare taxes paid to match required withholding from your employees’ wages; Also, Federal unemployment tax paid; Federal highway use tax.
Sched C \ N317
Travel
Expenses for lodging and transportation connected with overnight travel for business while away from your tax home.
Sched C \ N318
Utilities
The costs of electricity, gas, telephone, etc. for your business property.
Sched C \ N297
Wages paid
The total amount of salaries and wages for the tax year. Do not include amounts paid to yourself.
Help Sched E \ H325
Schedule E - rental and royalty income
Schedule E is used to report income or loss from rental real estate, royalties, and residual interest in REMIC's. Use a different copy for each rental or royalty. Use the Schedule K-1 categories for partnership rental income and loss amounts.
Sched E \ N328
Advertising
Amounts paid to advertise rental unit(s) in newspapers or other media or paid to realtors to obtain tenants.
Sched E \ N329
Auto and travel
The ordinary and necessary amounts of auto and travel expenses related to your rental activities, including 50% of meal expenses incurred while traveling away from home.
Sched E \ N330
Cleaning and maintenance
The amounts paid for cleaning services (carpet, drapes), cleaning supplies, locks and keys, pest control, pool service, and general cost of upkeep of the rental property.
Sched E \ N331
Commissions
The amounts paid as Commissions to realtors or management companies to collect rent.
Sched E \ N332
Insurance
Insurasnce premiums paid for fire, theft, liability.
Sched E \ N333
Legal and professional fees
The amounts of fees for tax advice and the preparation of tax forms related to your rental real estate or royalty properties.
Sched E \ N502
Management fees
The amount of fees to a manager or property management company to oversee your rental or royalty property.
Sched E \ N334
Mortgage interest expense
Interest paid to banks or other financial institutions for a mortgage on your rental property, and you recieved a Form 1098.
Sched E \ N341
Other expenses
Other expenses that are not listed on other tax lines of Schedule E. These might include the cost of gardening and/or snow removal services, association dues, bank charges, etc.
Sched E \ N335
Other interest expense
Interest paid for a mortgage on your rental property, not paid to banks or other financial institutions or you did not recieve a Form 1098.
Sched E \ N336
Repairs
You may deduct the cost of repairs made to keep your property in good working condition. Repairs generally do not add significant value to the property or extend its life.
Sched E \ N337
Supplies
Miscellaneous items needed to maintain the property, such as: brooms, cleaning supplies, nails, paint brushes, etc.
Sched E \ N338
Taxes
The amounts paid for real estate and personal property taxes. Also include the portion of any payroll taxes you paid for your employees.
Sched E \ N339
Utilities
The costs of electricity, gas, telephone, etc. for your rental property.
Help Sched F \ H343
Schedule F - Farm income and expense
Schedule F is used to report farm income and expense. Use a different copy of Schedule F for each farm you own.
Sched F \ N543
Car and truck expenses
The business portion of car or truck expenses, such as, for gasoline, oil, repairs, insurance, tires, license plates, etc.
Sched F \ N366
Chemicals
Chemicals used in operating your farm, such as insect sprays and dusts.
Sched F \ N362
Conservation expenses
Your expenses for soil or water conservation or for the prevention of erosion of land used in farming. To take this deduction, your expenses must be consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture.
Sched F \ N378
Cost of resale livestock/items
The cost or other basis of the livestock and other items you actually sold.
Sched F \ N367
Custom hire expenses
Amounts you paid for custom hire (machine work) (the machine operator furnished the equipment). Do not include amounts paid for rental or lease of equipment you operated yourself.
Sched F \ N364
Employee benefit programs
Contributions to employee benefit programs, such as accident and health plans, group-term life insurance, and dependent care assistance programs. Do not include contributions that are a incidental part of a pension or profit-sharing plan.
Sched F \ N350
Feed purchased
The cost of feed for your livestock. Generally, you cannot currently deduct ex-penses for feed to be consumed by your livestock in a later tax year. See insctuctions for Schedule F.
Sched F \ N352
Fertilizers and lime
The cost of fertilizer, lime, and other materials applied to farm land to enrich, neutralize, or condition it. You can also deduct the cost of applying these materials. However, see Prepaid Farm Supplies, in Pub 225, for a rule that may limit your deduction for these materials.
Sched F \ N361
Freight and trucking
The costs of freight or trucking of produce or livestock.
Sched F \ N356
Gasoline, fuel, and oil
The costs of gas, fuel, oil, etc. for farm equipment.
Sched F \ N359
Insurance, other than health
Premiums paid for farm busines insurance, such as: fire, storm, crop, theft and liability protection of farm assets. Do not include premiums for employee accident and health insurance.
Sched F \ N346
Interest expense, mortgage
The interest you paid to banks or other financial institutions for which you received a Form 1098, for a mortgage on real property used in your farming business (other than your main home). If you paid interest on a debt secured by your main home, and any proceeds from that debt were used in your farming operation, refer to IRS Pub 225.
Sched F \ N347
Interest expense, other
The interest you paid for which you did not receive a Form 1098 (perhaps someone else did, and you are liable too), for a mortgage or other loans for your farm business.
Sched F \ N344
Labor hired
The amounts you paid for farm labor. Do not include amounts paid to yourself. Count the cost of boarding farm labor but not the value of any products they used from the farm. Count only what you paid house-hold help to care for farm laborers.
Sched F \ N365
Other farm expenses
Include all ordinary and necessary farm expenses not deducted elsewhere on Schedule F, such as advertising, office supplies, etc. Do not include fines or penalties paid to a government for violating any law.
Sched F \ N363
Pension/profit sharing plans
Enter your deduction for contributions to employee pension, profit-sharing, or annuity plans. If the plan included you as a self-employed person, see the instructions for Schedule C (Form 1040).
Sched F \ N348
Rent/lease land, animals
Amounts paid to rent or lease property such as pasture or farm land.
Sched F \ N349
Rent/lease vehicles, equip.
The business portion of your rental cost, for rented or leased vehicles, machinery, or equipment. But if you leased a vehicle for a term of 30 days or more, you may have to reduce your deduction by an inclusion amount. For details, see the instructions for Schedule C (Form 1040).
Sched F \ N345
Repairs and maintenance
Amounts you paid for repairs and maintenance of farm buildings, machinery, and equipment. You can also include what you paid for tools of short life or minimal cost, such as shovels and rakes.
Sched F \ N351
Seeds and plants purchased
The amounts paid for seeds and plants purchased for farming.
Sched F \ N357
Storage and warehousing
Amounts paid for storage and warehousing of crops, grains, etc.
Sched F \ N353
Supplies purchased
Livestock supplies and other supplies, including bedding, office supplies, etc.
Sched F \ N358
Taxes
Real estate and personal property taxes on farm business assets; Social security and Medicare taxes you paid to match what you are required to withhold from farm employees’ wages and any Federal unemployment tax paid; Federal highway use tax.
Sched F \ N360
Utilities
Amounts you paid for gas, electricity, water, etc., for business use on the farm. Do not include personal utilities. You cannot deduct the base rate (including taxes) of the first telephone line into your residence, even if you use it for business.
Sched F \ N355
Vet, breeding, and medicine
The costs of veterinary services, medicine and breeding fees.
Help Sched H \ H565
Schedule H - Household employees
Schedule H is used to report Federal employment taxes on cash wages paid this year to household employees. Federal employment taxes include social security, Medicare, withheld Federal income, and Federal unemployment (FUTA) taxes.
Sched H \ N567
Cash wages paid
For household employees to whom you paid $1,100 (as of 1999) or more each of cash wages that are subject to social security and Medicare taxes. To find out if the wages are subject to these taxes, see the instructions for Schedule H.
Sched H \ N568
Federal tax withheld
Federal income tax withheld from total cash wages paid to household employees during the year.
Help W-2 \ H458
Form W-2 - Wages earned and taxes withheld
Form W-2 is used by your employer to report the amount of wages and other compensation you earned as an employee, and the amount of federal and state taxes withheld and fringe benefits received. Use a separate copy of Form W-2 for each employer.
W-2 \ N461
Federal tax withheld, self
The amount of Federal income tax withheld from your wages for the year.
W-2 \ N507
Federal tax withheld, spouse
The amount of Federal income tax withheld from your spouse's wages for the year.
W-2 \ N463
Local tax withheld, self
The amount of local taxes withheld from your wages.
W-2 \ N509
Local tax withheld, spouse
The amount of local taxes withheld from your spouse's wages.
W-2 \ N480
Medicare tax withheld, self
The amount of Medicare taxes withheld from your wages.
W-2 \ N510
Medicare tax withheld, spouse
The amount of Medicare taxes withheld from your spouse's wages.
W-2 \ N462
Social Security tax withheld, self
The amount of social security taxes withheld from your wages.
W-2 \ N508
Social Security tax withheld, spouse
The amount of social security taxes withheld from your spouse's wages.
W-2 \ N464
State tax withheld, self
The amount of state taxes withheld from your wages.
W-2 \ N511
State tax withheld, spouse
The amount of state taxes withheld from your spouse's wages.
Help W-2G \ H547
Form W-2G - gambling winnings
Form W-2G is used to report certain gambling winnings.
W-2G \ N550
Federal tax withheld
The amount of federal income taxes withheld from gross gambling winnings.
W-2G \ N551
State tax withheld
The amount of state income taxes withheld from gross gambling winnings.