Look over the following index to find the topic you have questions about. The numbers listed after each topic refer to the numbers of the IRS publications related to that topic. When more than one number is listed after a topic, the publication that provides the most detailed information about that topic is identified in red. Click here to read a brief description of almost all Publications listed below.

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D

Damaged property | 334, 547
Damages:
    Compensation for | 525
    Medical expenses | 502
    Severance | 544
Danger pay | 516
Day care facility | 587
DC zone assets, exclusion of gains | 954
Deaf, guide dogs for | 502
Death benefits | 525
Debt-financed income or property | 598
Debts:
    Bad debts | 535, 550
    Canceled | 225, 334, 525, 551, 908
Decedents | 3, 559,950
    Medical expenses | 502, 559
Declining balance depreciation | 534, 946
Deductions:
    Amortization | 535
    Bad debts:
        Business | 529, 535
        Nonbusiness | 529, 550
    Business use of home | 529, 587, 911
    Car expenses | 911
    Casualty losses | 527, 547
    Charitable contributions | 526, 561
    Community property | 555
    Convention expenses | 463
    Corporations | 542
    Dental expenses | 502
    Depletion | 535
    Depreciation | 527, 534, 911, 946
    Disaster area losses | 547
    Dividends received | 542
    Domicile | 555
    Educational assistance exclusion | 508
    Education expenses | 3, 508, 529, 970
    Employee benefit programs | 535
    Employees | 529
    Employee's pay | 535
    Entertainment expenses | 463
        Meals and entertainment | 535, 911
    Estate tax | 950
    Expenses of producing income | 529, 550
    Final income tax return of decedent | 559, 550
    Fines:
        Business | 535
        Personal | 529
    Foreign housing costs | 54
    Foreign income taxes | 514
    Fringe benefits | 525, 15-B
    Gambling losses | 525, 529
    Gift expenses | 463, 911
    Home leave | 516
    Home mortgage interest deduction | 530, 936
    Income, expenses of producing | 529, 550
    Interest expenses | 535, 550, 911, 936
    Investment expenses | 550, 564
    IRA contributions | 590
    Itemized deductions, recovery of | 525
    Keogh plan contributions | 560
    Legal expenses:
        Business | 535
        Divorce | 504
        Personal | 504, 529
    Meals and lodging furnished to employees | 15-B, 535, 595
    Medical expenses | 502, 535, 554
    Medical savings accounts | 969
    Miscellaneous | 529
    Moving expenses | 3, 521, 554
    Partnerships | 541
    Pension plan, contributions to | 535, 560, 575
    Personal exemptions | 501
    Rental expenses | 527
    Section 179 expense | 946
    Self-employed medical insurance | 502, 535, 541
    Standard | 501
    Taxes | 334, 530, 535, 911
    Thefts | 334, 547
    Travel, transportation | 3, 463, 595, 911
Deferrals, elective | 560, 571, 575, 590
Demonstrators | 911
Dental expenses | 502
Departing aliens | 513, 519
Dependent care assistance programs | 15-B
Dependent care credit | 503
Dependents | 3, 501, 504
    Medical expenses of | 502
    Rules for children and | 929
    Social security numbers | 501
Depletion | 535
Deposits:
    Corporate taxes | 542
    Due dates | 509
    Employment taxes | 15
    Excise taxes | 510
    Frozen | 550, 590
    Loss on | 529, 547, 564
Depreciation, depreciable property:
    Accelerated cost recovery system (ACRS) | 527, 534
    Basis | 527, 551, 946
    Car | 463, 946
    Home, business use | 587, 911
    Indian Reservations, used on | 954
    Home, rental use | 527
    Methods | 534, 946
    Modified accelerated cost recovery system (MACRS) | 463, 527, 946
    Recapture | 544
    Sale of depreciable property | 544
Determination letters:
    Employee benefit plans | 560
    Exempt organizations | 557
Development expenses for oil, gas, and geothermal wells | 535
Diesel fuel credit | 378
Diesel fuel excise tax | 510
Direct sellers | 911
Directors' fees | 525
Disability:
    Civil service retirement | 721
    Income | 525
    Persons with a | 502
    Tax credit for | 524, 554
Disabled dependent care | 502, 503
Disaster area losses | 547
Disclosures required | 557, 590
Discount, original issue | 550, 1212
Dispositions:
    Depreciable property | 544, 946
    Installment obligations | 537
    Mutual funds | 564
    Partner's interest | 541
    Passive activity | 925
Distributions:
    Capital gains | 564
    Corporate | 542, 550
    Coverdell ESAs | 970
    Estates | 559
    Individual retirement arrangements (IRAs) | 554, 590
    Medical savings accounts | 969
    Mutual funds | 564
    Partnerships | 541
    Retirement plans | 575, 721
    S corporations | (Form 1120-S Instructions)
Dividends | 542, 550, 564
    Capital gains | 550, 564
    Children's | 929
    Estate | 559
    Exempt-interest | 564
    Mutual fund | 564
    Received, deduction for corporations | 542
    Reinvestment plan | 550, 564
    S corporations | (Form 1120-S Instructions)
Divorced taxpayers | 504
    Exemptions | 501, 504
    Individual retirement arrangement transfer | 590
Doctors, medical | 502
Domestic help | 926
Donations (See Contributions)
Donee information return | 557
Drilling expenses for oil, gas, and geothermal wells | 535
Drug expenses | 502
Dual status tax year | 519
Due dates | 509
Dues | 529, 535

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