| Publication 535 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accountable plan, Accountable Plans
- Achievement awards, Achievement awards.
- Advertising, Advertising to promote goodwill., Advertising expenses.
- Amortization:
-
- Anti-abuse rule, Anti-abuse rule.
- Anti-churning rules, Anti-Churning Rules
- Corporate organization costs, Costs of Organizing
a Corporation
- Dispositions of section 197 intangibles, Disposition of
Section 197 Intangibles
- Experimental costs, Research and
Experimental Costs
- Going into businesscosts, Going Into Business
- How to amortize, How To Amortize
- How to deduct, How To Deduct Amortization
- Incorrect amount deducted, Incorrect Amount of
Amortization Deducted
- Partnership organization costs, Costs of Organizing
a Partnership
- Pollution control facilities, Pollution
Control Facilities
- Reforestation costs, Reforestation Costs
- Related person, Related person.
- Research costs, Research and
Experimental Costs
- Section 197 intangibles defined, Section 197
Intangibles Defined
- Start-up costs, Business Start-Up Costs
- Anticipated liabilities, Anticipated liabilities.
- Assessments, local, Taxes for local benefits.
- Assistance (see Tax help)
- At-risk limits, At-risk limits.
- Attorney fees, Legal and professional fees.
- Awards:
-
- Achievement, Achievement awards.
- Length-of-service, Length-of-service award.
- Safety achievement, Safety achievement award.
B
- Bad debts (see Business bad debts)
- Black lung payments, Black lung benefit trust contributions.
- Bonuses:
-
- Employee, Bonuses
- Royalties, Bonuses and advanced royalties.
- Bribes, Bribes and kickbacks.
- Brownfields (see Environmental cleanup costs)
- Business bad debts:
-
- Defined, Business Bad Debt Defined
- How to treat, How To Treat
- Recovery, Recovery
- Types of, Types of Business Bad Debts
- When worthless, When Debt Is Worthless
- Where to deduct, Where To Deduct
- Business:
-
- Assets, Business Assets
- Books and records, Business books and records, etc.
- Meal expenses, Meals and Entertainment
- Use of car, Business use of your car., Car and truck expenses.
- Use of home, Business use of your home.
C
- Campaign contribution, Political contributions.
- Capital expenses, Capital Expenses, Capital or Deductible Expenses
- Capitalization of interest, Capitalization
of Interest
- Car allowance, Car allowance.
- Car and truck expenses, Business use of your car., Car and truck expenses.
- Carrying charges, Carrying Charges
- Charitable:
-
- Contributions, Charitable contributions.
- Sports event, Charitable sports event.
- Circulation costs, newspapers and periodicals, Circulation Costs
- Clean-fuel property, Deductions for
Clean-Fuel Vehicle
and Refueling Property, How To Claim
the Deductions, How To
Claim the Credit
- Cleanup costs, environmental, Environmental Cleanup Costs, Environmental cleanup costs.
- Club dues, Club dues and membership fees.
- Comments, Comments and suggestions.
- Commitment fees, Commitment fees or standby charges.
- Compensation, Compensation.
- Computer software, Computer software.
- Constant-yield method, OID, Constant-yield method.
- Contested liability, Contested liability.
- Contributions:
-
- Charitable, Charitable contributions.
- Political, Political contributions.
- Copyrights, Patents, copyrights, etc.
- Cost depletion, Cost Depletion
- Cost of getting lease, Cost of
Getting a Lease, Getting a Lease
- Cost of goods sold, Cost of Goods Sold
- Covenant not to compete, Covenant not to compete.
- Credit, electric vehicle, Electric Vehicle Credit
D
- De minimis OID, De minimis OID.
- Debt-financed:, Debt-financed acquisition.
-
- Acquisition, Debt-financed acquisition.
- Distributions, Debt-financed distribution.
- Definitions:
-
- Achievement award, Achievement awards.
- Business bad debt, Business Bad Debt Defined
- Clean-burning fuel, Clean-burning fuels.
- Clean-fuel vehicle property, Clean-fuel vehicle property.
- Clean-fuel vehicle refueling property, Clean-fuel vehicle refueling property.
- Motor vehicle, Motor vehicle.
- Necessary expense, What Can I Deduct?
- Nonqualifying property, Nonqualifying property.
- Ordinary expense, What Can I Deduct?
- Qualified electric vehicle, Qualified Electric Vehicle
- Section 197 intangibles, Section 197
Intangibles Defined
- Demolition expenses, Demolition expenses or losses.
- Depletion:
-
- Mineral property, Mineral Property
- Oil and gas wells, Oil and Gas Wells
- Percentage table, Mines and other natural deposits.
- Timber, Timber
- Who can claim, Who Can
Claim Depletion?
- Depreciation, Depreciation.
- Development costs, miners, Development Costs
- Disabled, improvements for, Barrier Removal Costs
- Drilling and development costs, Intangible
Drilling Costs
- Driveways, Roads and driveways.
- Dues, membership, Club dues and membership fees.
E
- Economic interest, Who Can
Claim Depletion?
- Economic performance, Economic performance.
- Education expenses, Education Expenses, Education expenses.
- Elderly, improvements for, Barrier Removal Costs
- Election:
-
- SIMPLE IRA period, Election period.
- Electric vehicle credit, Electric Vehicle Credit
- Employee benefit programs, Employee benefit programs.
- Employees' pay, Employees' Pay
- Employment taxes, Employment Taxes
- Entertainment, Travel, Meals,
and Entertainment
- Entertainment tickets, Charitable sports event.
- Environmental cleanup costs, Environmental Cleanup Costs, Environmental cleanup costs.
- Environmental remediation costs (see Environmental cleanup costs)
- Excise taxes, Excise taxes.
- Experimentation costs, Research and Experimental Costs, Research and
Experimental Costs
- Exploration costs, Exploration Costs
F
- Fees:
-
- Commitment, Commitment fees or standby charges.
- Legal and professional, Legal and professional fees.
- Loan origination, Points.
- Regulatory, Licenses and regulatory fees.
- Tax return preparation, Tax preparation fees.
- Fines, Penalties and fines.
- Forgone interest, Below-Market Loans
- Form:
-
- 1098, Statement.
- 3115, Making the choice.
- 4562, Form 4562., How To Make the Choice
- 4952, How to report.
- 5213, Using the presumption later.
- 5304–SIMPLE, How To Set Up a SIMPLE IRA Plan
- 5305–S, Setting up a SIMPLE IRA.
- 5305–SA, Setting up a SIMPLE IRA.
- 5305–SEP, Form 5305–SEP.
- 5305–SIMPLE, How To Set Up a SIMPLE IRA Plan
- 8582, How to report.
- 8826, Disabled access credit.
- 8834, How To
Claim the Credit
- 8885, Health coverage tax credit.
- T, Form T.
- W–2, Tax Treatment of Contributions
- Franchise, Franchise, trademark, or trade name., Franchise, trademark, trade name.
- Franchise taxes, Franchise taxes.
- Free tax services, How To Get Tax Help
- Fringe benefits, Fringe Benefits
- Fuel taxes, Fuel taxes.
I
- Impairment-related expenses, Impairment-related expenses.
- Improvements:
-
- By lessee, Improvements
by Lessee
- For disabled and elderly, Barrier Removal Costs
- To business assets, Improvements
- Income taxes, Income Taxes
- Incorrect amount of amortization deducted, Incorrect Amount of
Amortization Deducted
- Individual retirement arrangements (IRAs), Individual Retirement Arrangement (IRA)
- Insurance:
-
- Capitalized premiums, Capitalized Premiums
- Deductible premiums, Deductible Premiums
- Nondeductible premiums, Nondeductible Premiums
- Self-employed individuals, Self-Employed Health Insurance Deduction
- Intangible drilling costs, Intangible
Drilling Costs
- Intangibles, amortization, Section 197 Intangibles
- Interest:
-
- Allocation of, Allocation of Interest
- Below-market, Below-Market Loans
- Business expense for, Interest
- Capitalized, Capitalized interest., Capitalization
of Interest
- Carrying charge, Carrying Charges
- Deductible, Interest You
Can Deduct
- Forgone, Below-Market Loans
- Life insurance policies, Interest on loans with respect to life insurance policies.
- Not deductible, Interest You
Cannot Deduct
- Refunds of, Refunds of interest.
- When to deduct, When To
Deduct Interest
- Interview expenses, Interview expense allowances.
- IRA, Individual Retirement Arrangement (IRA)
L
- Leases:
-
- Canceling, Canceling a lease.
- Cost of getting, Cost of
Getting a Lease, Getting a Lease
- Improvements by lessee, Improvements
by Lessee
- Leveraged, Leveraged leases.
- Mineral, Bonuses and advanced royalties.
- Oil and gas, Bonuses and advanced royalties.
- Sales distinguished, Lease or purchase.
- Taxes on, Taxes on
Leased Property
- Legal and professional fees, Legal and professional fees.
- Licenses, Government-granted license, permit, etc., Licenses and regulatory fees.
- Line of credit, Line of credit (continuous borrowings).
- Loans:
-
- Below-market interestrate, Below-Market Loans
- Discounted, Discounted loan.
- Origination fees, Points.
- To employees, Loans or Advances
- Lobbying expenses, Lobbying expenses.
- Lodging and meals, Meals and lodging.
- Long-term care insurance, Qualified long-term care insurance.
- Losses:
-
- At-risk limits, At-risk limits.
- Limits, Limits on losses.
- Net operating, Net operating loss.
- Not-for-profit rules, Not-for-Profit Activities
- Passive activities, Passive activities.
M
- Machinery parts, Machinery parts.
- Materials and supplies, Supplies and materials.
- Meals, Travel, Meals,
and Entertainment
- Meals and entertainment, Meals and Entertainment
- Meals and lodging, Meals and lodging.
- Medical expenses, Impairment-related expenses.
- Mining:
-
- Depletion, Mines and
Geothermal Deposits
- Development costs, Development Costs
- Exploration costs, Exploration Costs
- Money purchase pension plan, Money purchase pension plan.
- More information (see Tax help)
- Mortgage:, Mortgage.
-
- Cost of acquiring, Expenses paid to obtain a mortgage.
- Interest, Mortgage.
- Moving expenses, machinery, Moving machinery.
O
- Office in home, Business use of your home.
- Oil and gas wells:
-
- Depletion, Oil and Gas Wells
- Drilling costs, Intangible
Drilling Costs
- Partnerships, Partnerships and S Corporations
- S corporations, Partnerships and S Corporations
- Ordinary expense, What Can I Deduct?
- Organization costs:
-
- Corporate, Costs of Organizing
a Corporation
- Partnership, Costs of Organizing
a Partnership
- Original issue discount, Original issue discount (OID).
- Outplacement services, Outplacement services.
P
- Passive activities, Passive activities.
- Payments in kind, Payments in kind.
- Penalties:, Prepayment penalty.
-
- Deductible, Penalties and fines.
- Nondeductible, Penalties and fines.
- Prepayment, Prepayment penalty.
- Per diem and car allowances:
-
- High-low rate, Per Diem and Car Allowances
- Regular rate, Per Diem and Car Allowances
- Reporting allowance, Per Diem and Car Allowances
- Standard meal allowance, Per Diem and Car Allowances
- Standard mileage rate, Per Diem and Car Allowances
- Percentage depletion, Percentage Depletion
- Personal expenses, Personal Expenses
- Personal property tax, Personal property tax.
- Points, Points.
- Political contributions, Political contributions.
- Pollution control facilities, Pollution
Control Facilities
- Prepaid expense:
-
- Extends useful life, Prepayment.
- General rule, Prepayment.
- Interest, Prepaid interest., Prepaid interest.
- Rent, Rent paid in advance.
- Prepayment penalty, Prepayment penalty.
- Profit-sharing plans, Profit-sharing plan.
- Publications (see Tax help)
R
- Rate Worksheet for Self-Employed, Figuring Your Deduction
- Real estate taxes, Real Estate Taxes
- Recapture:
-
- Clean-fuel deductions, Recapture of
the Deductions
- Electric vehicle credit, Recapture of the Credit
- Exploration expenses, Recapture of exploration expenses.
- Timber property, Recapture.
- Recovery of amount deducted, Recovery of amount deducted.
- Reforestation costs, Reforestation Costs
- Regulatory fees, Licenses and regulatory fees.
- Reimbursements, Reimbursements
- Reimbursements:
-
- Accountable plan, Accountable Plans
- Mileage, Per Diem and Car Allowances
- Nonaccountable plan, Nonaccountable Plans
- Per diem, Per Diem and Car Allowances
- Qualifying requirements, Accountable Plans
- Related persons:
-
- Anti-churning rules, Related person.
- Clean-fuel vehicle deduction, Related persons.
- Coal or iron ore, Disposal to related person.
- Payments to, Related person., Related person.
- Refiners, Related person.
- Unreasonable rent, Unreasonable rent.
- Removal:
-
- Barrier, Barrier Removal Costs
- Costs, Removal costs.
- Retired asset, Retired Asset Removal Costs
- Rent expense, capitalizing, Capitalizing
Rent Expenses
- Repairs, Repairs.
- Repayments (claim of right), Repayments.
- Replacements, Replacements.
- Research costs, Research and Experimental Costs, Research and
Experimental Costs
- Retirement plans:
-
- Defined benefit, Defined Benefit Plan
- Defined contribution, Defined Contribution Plan
- IRA, Individual Retirement Arrangement (IRA)
- Money purchase, Money purchase pension plan.
- Profit-sharing, Profit-sharing plan.
- Qualified, Qualified Plan
- Salary reduction arrangement, Salary Reduction
Simplified Employee
Pension (SARSEP)
- SEP, Simplified Employee
Pension (SEP)
- SIMPLE, SIMPLE
Retirement Plans
- Roads, Roads and driveways.
S
- Salaries and wages, Employees' Pay
- Sales taxes, Sales tax.
- Self-employed health insurance deduction, Self-Employed Health Insurance Deduction
- Self-employment tax, Self-employment tax.
- Self-insurance, reserve for, Nondeductible Premiums
- SEP plans, Simplified Employee
Pension (SEP)
- Sick pay, Sick Pay
- SIMPLE plans, Excludable employees., Compensation., Notification Requirement, Contribution Limits, Employer matching contributions., Nonelective contributions., When To Deduct Contributions, Distributions (Withdrawals)
- Standard meal allowance, Standard meal allowance.
- Standard mileage rate, Per Diem and Car Allowances
- Standby charges, Commitment fees or standby charges.
- Start-up costs, Business Start-Up Costs
- Subscriptions, Club dues and membership fees., Subscriptions.
- Suggestions, Comments and suggestions.
- Supplies and materials, Supplies and materials.
T
- Tax help, How To Get Tax Help
- Tax preparation fees, Tax preparation fees.
- Taxes:, Taxes on
Leased Property
-
- Carrying charge, Carrying Charges
- Employment, Employment Taxes
- Excise, Excise taxes.
- Franchise, Franchise taxes.
- Fuel, Fuel taxes.
- Income, Income Taxes
- Leased property, Taxes on
Leased Property
- Personal property, Personal property tax.
- Real estate, Real Estate Taxes
- Sales, Sales tax.
- Unemployment fund, Unemployment fund taxes.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Telephone, Telephone.
- Timber, Reforestation Costs, Timber
- Tools, Tools.
- Trademark, trade name, Franchise, trademark, or trade name., Franchise, trademark, trade name.
- Travel, Travel, Meals,
and Entertainment
- TTY/TDD information, How To Get Tax Help
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