Accounting for Your Income

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Accounting for Your Income


Forms and Instructions

Relevant Forms

Form TD F 90-22.1 Report of Foreign Bank and Financial Accounts

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2013 Form 1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA (Info Copy Only)
2013 Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA and HSA, Archer MSA, or Medicare Advantage MSA Information
2012 Form 1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA (Info Copy Only)
2012 Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA and HSA, Archer MSA, or Medicare Advantage MSA Information
2012 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Form 1118 (Schedule J) Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account Balances
Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions

Form 3115 Application for Change in Accounting Method
Instructions for Form 3115, Application for Change in Accounting Method

Form 5305 Traditional Individual Retirement Trust Account

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Form 5305-A Traditional Individual Retirement Custodial Account

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Form 5305-A-SEP Salary Reduction and Other Elective Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement

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Form 5305-B Health Savings Trust Account

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Form 5305-C Health Savings Custodial Account

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Form 5305-E Coverdell Education Savings Trust Account (Under section 530 of the Internal Revenue Code)

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Form 5305-EA Coverdell Education Savings Custodial Account (Under section 530 of the Internal Revenue Code)

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Form 5305-R Roth Individual Retirement Trust Account

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Form 5305-RA Roth Individual Retirement Custodial Account

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Form 5305-S SIMPLE Individual Retirement Trust Account

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Form 5305-SA SIMPLE Individual Retirement Custodial Account

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Form 5305-SEP Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement

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Form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts
Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

Form 5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information (Info Copy Only)
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Form 8816 Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies

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Form 8889 Health Savings Accounts (HSAs)
Instructions for Form 8889, Health Savings Accounts (HSAs)


Publications

Related Publications

Publication 538 Accounting Periods and Methods

Index for this Publication

PDF version of this Publication

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Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans

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Publication 4530 Designated Roth Accounts Under a 401(k) or 4039(b) Plan - Frequently Asked Questions

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Links Inside Publications

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

Accounting for Your Income. Accounting for your income for income tax purposes differs at times from accounting...

Related Topic Links

Account Statements

Accountable Plan Rules Not Met

Accountable Plans

Accounting Method

Accounting Period

Accounting Periods and Methods

Adequate Accounting

Balance in an Health Savings Account (HSA)

Capital Construction Fund (CCF) Accounts

Certificates of Deposit and Other Deferred Interest Accounts

Change in Accounting Period

Changes in Methods of Accounting

Check-writing Fees on Personal Account

Comparison of Form 8938 and Report of Foreign Bank and Financial Accounts (FBAR) Requirements

Contributions to an Health Savings Account (HSA)

Coordination with Coverdell Education Savings Accounts and Qualified Tuition Programs (QTP)

Coverdell Education Savings Account

Death of Health Savings Account (HSA) Holder

Designated Roth Accounts

Disposing of General Asset Account (GAA) Property

Distributions from an Health Savings Account (HSA)

Distributions from Designated Roth Accounts Allocable to In-plan Roth Rollovers Within the 5-year Period

Effect on an IRA Account

Electing to Use a General Asset Account (GAA)

Employee Meets Accountable Plan Rules

Employer and Employee Association Trust Accounts

Figuring Depreciation for a General Asset Account (GAA)

Flexible Spending Arrangement

Foreign Account Tax Compliance Act (FATCA)

Foreign Bank Account

Form 5329 Not Required

General Asset Account (GAA)

Gift for Opening Account

Health Savings Accounts (HSA)

HSA, Archer MSA, or Medicare Advantage MSA

Indirect Account Holders

Individual Retirement Arrangement

Medical Savings Account

Qualifying for an Health Savings Account (HSA)

Recapture of Overall Domestic Loss Accounts

Recapture of Prior Year Overall Foreign Loss Accounts

Recapture of Separate Limitation Loss Accounts

Report of Foreign Bank and Financial Accounts (FBAR)

Rollover from Designated Roth Account

Special Methods of Accounting

Terminating General Asset Account (GAA) Treatment