Income Tax: Income and Expenses

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Income Tax: Income and Expenses


Forms and Instructions

Relevant Forms

Form 1120-F (Schedule I) Interest Expense Allocation Under Regulations Section 1.882-5
Instructions for Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5

Form 2106 Employee Business Expenses
Instructions for Form 2106, Employee Business Expenses

Form 2106-EZ Unreimbursed Employee Business Expenses

Topic Screen for this Form

Form 2441 Child and Dependent Care Expenses
Instructions for Form 2441, Child and Dependent Care Expenses

Form 3903 Moving Expenses

Topic Screen for this Form

Form 4835 Farm Rental Income and Expenses

Topic Screen for this Form

Form 4952 Investment Interest Expense Deduction

Topic Screen for this Form

Form 5768 Election/Revocation of Election By an Eligible Section 501(c)(3) Organization to Make Expenditures To Influence Legislation

Topic Screen for this Form

Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Topic Screen for this Form

Form 8829 Expenses for Business Use of Your Home
Instructions for Form 8829, Expenses for Business Use of Your Home

Form 8839 Qualified Adoption Expenses
Instructions for Form 8839, Qualified Adoption Expenses

Form 8872 Political Organization Report of Contributions and Expenditures
Instructions for Form 8872, Political Organization Report of Contributions and Expenditures

Form 8926 Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information
Instructions for Form 8926, Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information

Form 13424-L Statement of Grant Expenditures

Topic Screen for this Form


Publications

Related Publications

Publication 463 Travel, Entertainment, Gift, and Car Expenses

PDF version of this Publication

Topic Screen for this Publication

Publication 502 Medical and Dental Expenses Including the Health Coverage Tax Credit

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 503 Child and Dependent Care Expenses

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 521 Moving Expenses

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 535 Business Expenses

PDF version of this Publication

Topic Screen for this Publication

Publication 550 Investment Income and Expenses

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - What Happens After I File?

Expenses. Your basic records prove the expenses for which you claim a deduction (or credit) on your tax return....

Publication 17 - Your Federal Income Tax (For Individuals) - Rental Expenses

Other Expenses. Other expenses you can deduct from your rental income include advertising, cleaning and maintenance,...

Publication 225 - Farmer's Tax Guide - Accounting Methods

Expenses. Under an accrual method of accounting, you generally deduct or capitalize a business expense when...

Publication 225 - Farmer's Tax Guide - Accounting Methods

Expenses. Under the cash method, generally you deduct expenses in the tax year you pay them. This includes...

Publication 225 - Farmer's Tax Guide - Farm Business Expenses

Other Expenses. The following list, while not all-inclusive, shows some expenses you can deduct as other farm...

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Accounting Methods

Expenses. Under the cash method, you generally deduct expenses in the tax year in which you actually pay them....

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Accounting Methods

Expenses. Under an accrual method of accounting, you generally deduct or capitalize a business expense when...

Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers - Income Tax: Income and Expenses

Income Tax: Income and Expenses. Some income and expense items are treated the same for both income tax and...

Publication 529 - Miscellaneous Deductions - Miscellaneous Deductions

Other Expenses. You can deduct certain other expenses as miscellaneous itemized deductions subject to the...

Publication 538 - Accounting Periods and Methods - Accounting Methods

Expenses. Under the cash method, generally, you deduct expenses in the tax year in which you actually pay...

Publication 538 - Accounting Periods and Methods - Accounting Methods

Expenses. Under an accrual method of accounting, you generally deduct or capitalize a business expense when...

Related Topic Links

Actual Car Expenses

Actual Expenses

Adjustments to Qualified Education Expenses

Adjustments to Qualifying Work-related Education Expenses

Administration Expenses

Adoption Expenses

Allocation of Interest Expense

Allocation of Moving Expenses

Amounts That Do Not Reduce Qualified Education Expenses

Amounts That Do Not Reduce Qualifying Work-related Education Expenses

Business Expenses

Business Expenses, Deductible

Business Expenses, Employee

Business Expenses, Farm

Buyer Pays Seller's Expenses

Campaign Expenses

Capital Expense

Car and Truck Expenses

Car and Truck Expenses, Methods for Deducting

Car Expenses and Other Employee Business Expenses

Carryover of Unallowed Expenses to Next Year

Child and Dependent Care Expenses

Child Care Expenses

Commuting Expenses

Completing Form 2106 and Form 2106-EZ

Conservation Expenses

Deductible Moving Expenses

Dental and Medical Expenses

Dependent Care Expenses

Disabled Dependent Care Expenses

Dividing Expenses

Education Expenses

Education Expenses During Unemployment

Educator Expenses

Election to Expense Qualified Refinery Property

Employee Business Expenses Other Than Meals and Entertainment

Exception to Use of Form 4952

Exceptions to the Time Test for Moving Expenses

Expense Allowances

Expenses Allocable to Tax-free Income

Expenses for Business Use of Your Home

Expenses Not for Care

Expenses Not Paid Until the Following Year

Expenses of Certain Performing Artists

Expenses of Producing Income

Expenses of Whaling Captains

Expenses Paid by a Third Party

Expenses Paid by Another

Expenses Paid by Tenant

Expenses Paid for Student Living with You

Expenses Paid in Advance

Expenses Prepaid in an Earlier Year

Expenses Reimbursed

Expenses Related to Dividend Income

Expenses That Do Not Qualify

Expenses You Can Deduct

Expenses You Cannot Deduct

Expenses, Types

Form 2106 or Form 2106-EZ

Funeral and Medical Expenses

Funeral Expenses

Future Medical Expenses

Health Spa Expenses

Impairment-related Expenses

Impairment-related Work Expenses

Incidental Expenses

Included Expenses

Insurance Payments for Living Expenses

Interest You Can Deduct

Investment Fees and Expenses

Investment Income and Expenses

Investment Interest Expense Deduction

Itemized Deduction, Work-related Expenses

Job Interview Expenses

Lactation Expenses

Lavish or Extravagant Expenses

Lobbying Expenses

Local Transportation Expenses

Meals and Entertainment Expenses, Exceptions to the 50% Limit

Meals and Incidental Expenses

Medical Expenses for a Deceased Spouse or Dependent

Medical Expenses Not Deducted

Ministerial Trade or Business Expenses as an Employee

Moving Expense Attributable to Foreign Earnings in 2 Years

Moving Expense Reimbursements

Moving Expenses

Nonbusiness Expenses

Nondeductible Expenses

Nondeductible Expenses, List

Other Expenses (Line 23)

Out-of-pocket Expenses

Out-of-pocket Expenses in Giving Services

Parking Fees and Tolls

Personal Expenses

Personal Legal Expenses

Personal Versus Business Expenses

Personal, Living, and Family Expenses

Pre-rental Expenses

Prepaid Expenses

Qualified Adoption Expenses

Qualified Education Expenses

Qualified Expenses

Recovery and Expense in Same Year

Reimbursement for Personal Expenses

Reimbursing Your Employees for Expenses

Rental Income and Expenses

Rental Income and Expenses (If No Personal Use of Dwelling)

Reporting Business Income and Expenses

Reporting Moving Expenses

Reporting Rental Income, Expenses, and Losses

Reporting Your Expenses under a Nonaccountable Plan

Reporting Your Expenses with a Per Diem or Car Allowance

Research Expenses of a College Professor

Rural Mail Carriers' Vehicle Expenses

Selling Expenses

Separating and Combining Expenses

Separating Expenses

Soil and Water Conservation Expenses

Tax-exempt Income Expenses

Tenant House Expenses

Transportation Expenses, Nondeductible

Travel Expenses for Another Individual

Travel, Transportation, Meal, Entertainment, and Gift Expenses

Union Dues and Expenses

Unreimbursed Employee Expenses

What Entertainment Expenses are Not Deductible?

What Expenses are Not Includible?

What Expenses Can be Deducted

Who Can Claim a Dependent's Expenses

Work-related Expense Test

Working or Looking for Work