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Tax Professional use only:      (Scroll down.)

Reference materials:

Pub 17 Your Federal Income Tax - 1040
Pub 78 Charities (validation is online)
Pub 463 Travel, Entertainment, Gift, and Car Expenses
Pub 470 Tax Preparer regulations for non-enrolled representatives
Tax Topic 504 Home Mortgage Points www.irs.gov/taxtopics/tc504.html
Tax Topic 505 Interest Expenses www.irs.gov/taxtopics/tc505.html
Pub 521 Deductible Moving Expenses
Pub 523 Selling Your Home
Pub 526 Cash Contributions requires documentation for 2007 and Form 8283 for items
Pub 527 Residential Rental Property
Pub 530 Tax Information for First-Time Homeowners
Pub 560 Retirement Plans for Small Business
Pub 571 Tax-Sheltered Annuity Programs for Public Schools & Churches
Pub 575 Pension and Annuity Income
Pub 590 Individual Retirement Arrangements (IRA)
Tax Topic 701 Sale of Your Home www.irs.gov/taxtopics/tc701.html
Pub 936 Home Mortgage Interest Deduction
Pub 946 Depreciation
Pub 966 Electronic choices for paying all your Federal taxes
Pub 970 Tax Benefits for Education
Pub 1345 Report Fraud Revenue Procedure 2005-60
Eligible Educational Institutions College (validation is online)
Pub 4406 403(b) and 457 Retirement Plans

Circular 230 Tax Preparer regulations for Enrolled Agent representatives

Form 706 Estate Tax      (Scroll down.)
Form 709 Gift Tax Return (Taxes-709)

Form 941 Employers Quarterly Federal Tax Return
Form 944 Employers Annual Federal Tax Return (yearly employment tax < $1,000)
Form 990/990EZ for Tax Exempt Organizations

Form 1040/1040A/1040EZ File Income Tax annually for individuals or married couples      (Scroll down.)
Form 1040 You must use form 1040 if you are not eligible to use forms 1040EZ and 1040A
Form 1040EZ Single or Married, No dependents and does Not itemize (has EIC w/o child)
Form 1040A Does Not Itemize
Form 1040A Schedule 1 Interest and Ordinary Dividends
Form 1040A Schedule 2 Child and Dependent Care Expenses to 1040A line 29 (delayed until Feb 11, 2008)
Form 1040A Schedule 3 Credit for the Elderly or the Disabled (Income < 25k - 17.5k; Nontaxable > 7.5k - 5k)
Form 1040A Schedule EIC
Form 1040-ES Estimated Tax for individuals (delayed until Feb 12, 2008) (Taxes-ES)
Form 1040-NR Non Resident (Taxes-NR)
Form 1040-V Payment voucher (invoice to pay your taxes)
Form 1040X Amended Tax Return (Other-X). Do Not Process on computer used for EF. Copy current EF client data to another work computer. Make all corrections first. Then enter X for 1040X. Then enter original old numbers to replace what you see as new numbers. Print 1040X page 1 & 2 to be signed and mailed by client. Leave on work computer. Must save original EF file.
Form 1040-98 Report Income from discharge of debt - see Repos, foreclosures
Form 1041 Estates and Trusts
Form 1045 Tentative Refund (Other-1045)
Form 1065 Partnerships to IRS, K-1 to individual Partner's tax return

Form 1098 Mortgage Interest Statement (Other-1098)      (Scroll down.)
Form 1098-C Donate a car, over $500, recipient gives donator 1098-C for deduction go to form 8283
Form 1098-E Student Loan Interest Paid
Form 1098-T Tuition & scholarships received

Form 1099-A Acquisition/Abandonment (Income-99A)      (Scroll down.)
Form 1099-A Buyers income realized in a foreclosure from seller
Form 1099-B Barter, sale of stock, bonds
Form 1099-C Cancellation of Debt (Income-99C)
Form 1099-DIV Dividend Income (General-DIV)
Form 1099-G Government payments (General-99G)
Form 1099-INT Interest Income (General-INT)
Form 1099-LTC Long Term Care and accelerated death benefits
Form 1099-MISC Non-employee payments (General-99M)
Form 1099-OID Original Issue Discount
Form 1099-PATR Patronage dividends from coop
Form 1099-Q Qualified education program payments
Form 1099-R Distribution from retirement plans (General-1099)
Form 1099-RRB Railroad Retirement (General-RRB)
Form 1099-S Gross proceeds from real estate transactions
Form 1099-SA Distributions from MSA
Form 1099-SSA Social Security Income (aka 1099-SS) (General-SSA)

Form 1116 Foreign Tax credit (Credits-1116)      (Scroll down.)
Form 1120 Corporations
Form 1120S S Corporations
Form 1310 Refund Due a Deceased Taxpayer (Other-1310)

Form 2106 Employee business T & E expense, Education (keep job or improve job skills) goes to sch A (General-2106)      (Scroll down.)
Form 2120 Multiple Support Declaration (Other-2120)
Form 2210 Underpayment of Taxes (delayed until Jan 24, 2008)
Form 2441 Child & dependent care expenses (delayed until Feb 11, 2008) (General-2441)
Form 2553 Election for S corp
Form 2555 Foreign Earned Income (Other-2555)
Form 2848 Power of Attorney (Other-2848)

Form 3115 Change in Accounting Method
Form 3903 Moving Expenses (Adjustments-3903)      (Scroll down.)

Form 4136 Fuel Tax Credit (Credits-4136)      (Scroll down.)
Form 4506 Request for Copy of a Tax Return ($39 each, back 6 years)
Form 4506-T Request Transcript of Tax Return (line items of original filing)
Form 4562 Depreciation & section 179 expensing to sch C, E, F, 8829, 1040 (Income-4562)
Form 4626 AMT Alternative Minimum Tax for Corporations
Form 4684 Casualties & Thefts (Income-4684)
Form 4797 Sale of Business Property (foreclosure includes home sale recapture of home office depreciation) (Income-4797,HOME)
Form 4852 Substitute W-2 or 1099-R from Final Pay Stub when employer went out of business (W-2 and Other-4852) Can Not Electronic File before Feb 14th
Form 4868 Six month extension to Oct 15th (Other-EXT)
Form 4952 Investment Interest Expense deduction (Adjustments-4952)
Form 4972 Tax on Lump-Sum Distributions (Taxes-4972)

Form 5329 Additonal Taxes on Qualified Plans (IRA exceptions) (Adjustments-5329)      (Scroll down.)
Form 5405 First Time (in 3 years) Home Buyer $7500 refundable tax credit w/15 yr pay back
Form 5498 IRA Contribution detail reported on form 1099-R to forms 8606 & 5329
Form 5695 Residential Energy credit (Heat pump seer 15) (delayed until Feb 11, 2008) (Credits-5695)

Form 6251 AMT Alternative Minimum Tax (delayed until Jan 14, 2008) (Taxes-6251)      (Scroll down.)
Form 6252 Installment Sale Income (Income-6252)

Form 8283 Noncash Charitable Contributions (Adjustments-8283)      (Scroll down.)
Form 8332 Release of Child Exemption (Other-8332)
Form 8379 Injured Spouse (Other-8379)
Form 8396 Mortgage Interest credit (delayed until Feb 11, 2008)
Form 8453 Brokerage statement summary of transactions
Form 8582 AMT Alternative Minimum Tax
Form 8606 Nondeductable IRAs (Adjustments-8606, ROTH)
Form 8615 Child Kiddie Tax under age 18 with investment income (Taxes-8615)
    2008 - unearned over $1,800 and under age 19 or student under 24
Form 8633 Request for EFIN
Form 8812 Additional Child Tax credit
Form 8814 Parents election to report child's interest & dividends (Taxes-8814)
Form 8815 Exclusion of Interest from series EE after 1989 (Other-8815)
Form 8822 Change of Address (Other-8822)
Form 8824 Like-Kind Exchanges (Income-8824)
Form 8829 Expenses for business use of your home (investing is not a business, need to have clients, no farmers, no employees) to sch C (Adjustments-8829)
Form 8832 Business Entity Classification
Form 8839 Adoption expenses (Credits-8839)
Form 8846 Tax credit on Tips
Form 8853 Medical Savings Account (Adjustments-8853)
Form 8857 Request for Innocent Spouse Relief (Other-8857)
Form 8859 D.C. First Time Home Buyer (delayed until Feb 11, 2008)      (Scroll down.)
Form 8862 EIC Eligibility after Disallowance (Other-8862)
Form 8863 Education credits (delayed until Feb 11, 2008) (Credits-8863)
Form 8865 K-1
Form 8867 Paid Preparer's Earned Income Credit Checklist
Form 8879 e-file signature (General-PIN)
Form 8880 Savers Credit (Credits-8880)
    eligible- Tra/Roth IRA, 401k, 403b, 457, simple ira, sep, 501c
Form 8888 Multiple direct deposit of refund (General-DD)
Form 8889 Health Savings Accounts (delayed until Jan 24, 2008) (Adjustments-8889)
Form 8910 Alternative Motor Vehicle credit (delayed until Feb 12, 2008) (Credits-8910)
Form 8913 Credit for federal Telephone Excise Tax 2006 only
Form 8915 Katrina Retirement Plan Distributions (Adjustments-8915)
Form 8917 Tuition and Fees deduction (new for 2007)
Form 8919 Employee treated as Contractor to report uncollected FICA (new for 2007)

Form 9465 Request for installment payments (Other-9465)      (Scroll down.)

Sch A Itemized Deductions (General-A)      (Scroll down.)
Sch B Interest & Dividends received
Sch C Business (no hobby losses) (Income-C)
Sch D Capital Gains and losses (Income-D,D2)
    2003 LT-10% in 10% or 15% brackets, 20% in 25% to 35% brackets
    2004 LT- 5% in 10% or 15% brackets, 15% in 25% to 35% brackets
    2005 LT- 0% in 10% or 15% brackets, 15% in 25% to 35% brackets
    2006 LT- 0% in 10% or 15% brackets, 15% in 25% to 35% brackets
    2007 LT- 5% in 10% or 15% brackets, 15% in 25% to 35% brackets
    2008 LT- 0% in 10% or 15% brackets, 15% in 25% to 35% brackets
    2009 LT- 0% in 10% or 15% brackets, 15% in 25% to 35% brackets
    2010 LT- 0% in 10% or 15% brackets, 15% in 25% to 35% brackets
    after 2010 we go back to 2003 rates
Sch E Rental Property Income (Income-E)
Sch EIC Earned Income Credit
Sch F Farming (has home office line 34) (Income-F)
Sch H Household Help
Sch J Farmer Income Averaging (Income-C)
Sch K1 Partnership (Income-K1)
Sch R Credit for Elderly & Disabled < $7500 (Credits-R)
Sch SE Self Employment Tax (Adjustments-SE)

Codes:      (Scroll down.)

1099-R box 7 code 1 early distribution, no known exception
1099-R box 7 code 2 early distribution, exception applies
1099-R box 7 code 3 disability
1099-R box 7 code 4 death
1099-R box 7 code 5 prohibited transaction
1099-R box 7 code 6 section 1035 exchange
1099-R box 7 code 7 normal retirement distribution
1099-R box 7 code 8 Taxable Excess current year, no penalty
1099-R box 7 code 9 cost of current life insurance paid by trustee
1099-R box 7 code A may be eligible for 10 year on Form 4972
1099-R box 7 code B Roth non-qualified distribution
1099-R box 7 code D Taxable Excess prior year not 418
1099-R box 7 code E Taxable Excess prior year 415
1099-R box 7 code F Charitable gift annuity
1099-R box 7 code G Direct rollover
1099-R box 7 code J early Roth distribution
1099-R box 7 code L Loan
1099-R box 7 code N Roth IRA rechacterization
1099-R box 7 code P Taxable Excess prior year amended return is needed      (Scroll down.)
1099-R box 7 code Q Qualified distribution (5 yrs & 59.5 age)
1099-R box 7 code R Roth IRA recharacterization prior year contributions
1099-R box 7 code S early SIMPLE distribution in first 2 yrs
1099-R box 7 code T Roth IRA distribution exception after 59.5

5329 line 2 code 1 Separated from service after 55, Employer plans only      (Scroll down.)
5329 line 2 code 2 Equal lifetime payments
5329 line 2 code 3 Disability
5329 line 2 code 4 Death
5329 line 2 code 5 Medical expenses over 7.5%
5329 line 2 code 6 QDRO, Employer plans only
5329 line 2 code 7 Medical Insurance premiums during unemployment, IRA only
5329 line 2 code 8 Education expenses reduced by tax free assistance, IRA only
5329 line 2 code 9 First Home in two years, 10k lifetime limit, IRA only
5329 line 2 code 10 IRS Levy
5329 line 2 code 11 Active Duty 180 days
5329 line 2 code 12 Distribution after age 59.5 and 1099-R has incorrect code 1, J, or S

W-2 Wage report (box 12 may have a 2 digit year specified) (General-W2)      (Scroll down.)
W-2 Box 12 code A Uncollected ss tax on tips
W-2 Box 12 code B Uncollected medicare tax on tips
W-2 Box 12 code C Taxable cost of group term life
W-2 Box 12 code D 401(k) contributions (employer)
W-2 Box 12 code E 403(b) contributions
W-2 Box 12 code F 408(k) SEP
W-2 Box 12 code G 457(b) contributions (government)
W-2 Box 12 code H 501(c) contributions deducted on 1040 line 36
W-2 Box 12 code J Sick pay (nontaxable)
W-2 Box 12 code K Excess golden parachute
W-2 Box 12 code L Excess business expense reimbursement
W-2 Box 12 code M Uncollected ss tax on group term life
W-2 Box 12 code N Uncollected medicare tax on group term life
W-2 Box 12 code P Excludable moving expense reimbursement
W-2 Box 12 code Q Nontaxable Combat Pay (can be used for EIC and IRAs)      (Scroll down.)
W-2 Box 12 code R Archer MSA contributions by employer
W-2 Box 12 code S 408(p) SIMPLE
W-2 Box 12 code T Adoption benefits
W-2 Box 12 code V Nonstatutory sotck option income
W-2 Box 12 code W HSA employer contributions
W-2 Box 12 code Y 409a nonqualified deferred compensation
W-2 Box 12 code Z 409a nonqualified deferred income
W-2 Box 12 code AA Roth 401k contribution (taxable)
W-2 Box 12 code BB Roth 403b contribution (taxable)
W-2 Box 13 Statutory employee- subject to ss & medicare, not federal withholding, independent sales on commission

I-9 Proof of citizenship to work in U.S.A.      (Scroll down.)
K-1 Partnership K1
SS-4 Request for EIN Employer ID
SS-5 Replacement Social Security Card
W-2 Wages, tips, other compensation (scholarships type S)
W-2G Gambling Winnings (General-W2G,General-Income-21)
W-4 Taxpayer Marital Status & personal exemptions for Payroll taxes
W-4V SSA Voluntary Withholding Request (7, 10, 15, 25% or zero).
W-7P Request for PTIN Tax Preparer
W-9 Taxpayer Identification certification for employment

Acronyms:      (Scroll down.)

AGI - Adjusted Gross Income
AMT - Alternative Minimum Tax, law passed 12/19/2007, signed 12/26/2007, new exempt amount is $66,250 MFJ and $44,350 for single
ANCG - Adjusted net capital gain
EFT - Electronic Funds Transfer
ESA - Coverdell Education Saving Accounts
ETF - Exchange Traded Fund
GLBA = Gramm-Leach-Bliley Act (Banking Privacy Regulation P)
HDHP - High Deductible Health Plan
HH - Head of Household
HSA - Health Savings Account
MAGI - Modified Adjusted Gross Income
MFS - Married Filing Separate
MSA - Medical Savings Account
NOL - Net Operating Loss
POA - Power of Attorney
QDRO - Qualified Domestic Relations Order      (Scroll down.)
QPSC - Qualified personal service corp
QTP - Qualified Tuition Programs on 1099-Q
QW - Qualified Widow/Widower
RMD - Required Minimum Distribution at 70.5
SEP - Simplified Employee Pension
SIMPLE IRA - Savings Incentive Match for emPLoyEes
TILA = Truth in Lending Act (Regulation Z)
TSA - Tax Sheltered Annuity (403b)
TSP - Thift Savings Plan

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section 1202 qualified small business stock held more than 5 years 28% tax
section 1231 Capital Gain 15%
section 1245 personal type property- cars, furniture, computers, ordinary tax recapture, sec 179 expense allowed
section 1250 non-residential real property - office space, restaurant, gain on real property held more than one year 25% tax

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