| Publication 553 |
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.
C
- Capital construction fund withdrawals, Nonqualified Capital
Construction Fund Withdrawals
by Commercial Fishermen
- Capital gains, tax on, Lower Maximum Tax
Rates on Net Capital Gain
- Cars, Depreciation limits on passenger automobiles., Depreciation limits on passenger automobiles.
- Catch-up contributions, Thrift Savings Plan (TSP), Catch-up contributions.
- Child and dependent care credit, Child and Dependent
Care Credit Increased
- Child tax credit, Child Tax Credit
- Clean-fuel vehicle, Electric and Clean-Fuel Vehicles, Electric and Clean-Fuel Vehicles
- Comments, Comments and suggestions.
- Commercial fishermen, Nonqualified Capital
Construction Fund Withdrawals
by Commercial Fishermen
- Credits:
-
- Adoption, Adoption Benefits Increased
- Child and dependent care, Child and Dependent
Care Credit Increased
- Child tax credit, Child Tax Credit
- Earned income, Earned Income Credit Amounts Increased
- Education, Hope and Lifetime Learning Credits
- Electric vehicles, Electric and Clean-Fuel Vehicles, Electric and Clean-Fuel Vehicles
- Health coverage tax, Health Coverage Tax Credit
- Lifetime learning, Hope and Lifetime Learning Credits
- New York Liberty Zone business employee, New York Liberty Zone
Business Employee Credit
Scheduled To Expire
- Welfare-to-work, Work Opportunity Credit
and Welfare-to-Work Credit
Scheduled to Expire
- Work opportunity, Work Opportunity Credit
and Welfare-to-Work Credit
Scheduled to Expire
D
- Daycare providers, Standard Meal and Snack Rates
for Family Daycare Providers
- Death gratuity payments, members of military, Death gratuity payments.
- Dependent care credit, Child and Dependent
Care Credit Increased
- Depreciation:
-
- 50% special depreciation allowance, 50% special depreciation allowance., 50% special depreciation allowance.
- Cars, Depreciation limits on passenger automobiles., Depreciation limits on passenger automobiles.
- Electric vehicles, Depreciation limits on electric vehicles., Depreciation limits on electric vehicles.
- Limits, Depreciation limits on passenger automobiles., Depreciation limits on trucks or vans., Depreciation limits on electric vehicles., Depreciation limits on passenger automobiles., Depreciation limits on trucks or vans., Depreciation limits on electric vehicles.
- Section 179 deduction, Increased section 179 limits., Off-the-shelf computer software., Revocation of section 179 election., Increased section 179 limits., Increased section 179 limits., Off-the-shelf computer software., Revocation of section 179 election., Increased section 179 limits.
- Trucks and vans, nonpersonal use, Exclusion of qualified nonpersonal use trucks and vans from definition of passenger automobile., Exclusion of qualified nonpersonal use trucks and vans from definition of passenger automobile.
- Trucks or vans, Depreciation limits on trucks or vans., Depreciation limits on trucks or vans.
- Dividends, tax on, Dividends Taxed at Capital Gain Rate
E
- Earned income credit, Earned Income Credit Amounts Increased
- Education:
-
- Hope credit, Hope and Lifetime Learning Credits
- Lifetime learning credit, Hope and Lifetime Learning Credits
- Qualified tuition programs, Distributions From Qualified
Tuition Programs (QTPs)
- Savings bonds used for, Income Limits for Education
Savings Bond Interest
Exclusion Increased
- Tuition and fees deduction, Tuition and Fees Deduction
- Elective deferrals, Elective deferrals.
- Electric vehicles:
-
- Deduction and credit, Electric and Clean-Fuel Vehicles, Electric and Clean-Fuel Vehicles
- Depreciation limits, Depreciation limits on electric vehicles., Depreciation limits on electric vehicles.
- Environmental cleanup costs, Environmental Cleanup
(Remediation) Costs
- Estate and gift tax, 2003 Changes, Qualified Family-Owned Business
Interest Deduction Repealed
- Estate tax, Maximum Estate and
Gift Tax Rate Reduced
- Estimated tax payments, Adjusting your withholding or estimated tax payments for 2004.
- Exempt organizations, Report of Contributions
and Expenditures
- Exemption amount, Exemption Amount Increased, Exemption Amount Increases
F
- Family daycare providers, Standard Meal and Snack Rates
for Family Daycare Providers
- Family-owned businesses, Qualified Family-Owned Business
Interest Deduction Repealed
- Foreign service member, sale of a home, Sale of a home.
- Form:
-
- 1040–ES, Adjusting your withholding or estimated tax payments for 2004.
- 6251, Alternative Minimum Tax (AMT)
- 709–A, Form 709–A Obsolete
- 8872, Report of Contributions
and Expenditures
- 8885, Health Coverage Tax Credit
- W–4, Adjusting your withholding or estimated tax payments for 2004.
- W–7, New Requirement for Form W–7
- Free tax services, 8. How To Get Tax Help
H
- Health coverage tax credit, Health Coverage Tax Credit
- Health insurance, self-employed, Self-Employed Health
Insurance Deduction, Self-Employed Health
Insurance Deduction
- Health savings accounts, Health Savings Accounts (HSAs)
- Help (see Tax help)
- Home, sale of, Sale of a home.
- Hope credit, Hope and Lifetime Learning Credits
- Hours of service workers, Meal Expenses When Subject
to Hours of Service Limits, Meal Expenses When Subject
to Hours of Service Limits
M
- Meal expenses, Meal Expenses When Subject
to Hours of Service Limits, Meal Expenses When Subject
to Hours of Service Limits
- Medical expenses:
-
- Health insurance premiums, Health Coverage Tax Credit
- Health savings accounts, Health Savings Accounts (HSAs)
- Medical savings accounts, Medical Savings Accounts
(MSAs) Program Expires
- Medical savings accounts, Medical Savings Accounts
(MSAs) Program Expires
- Military, members of:
-
- Academy students, Student at U.S. military academy.
- Base realignment and closure, Military base realignment and closure benefit.
- Contingency operations, Extension of deadlines expanded to include contingency operations.
- Death gratuity payments, Death gratuity payments.
- Deferral of tax payments, Deferring payment of income tax.
- Dependent-care assistance program, Dependent-care assistance program.
- Reservists, Armed Forces reservists.
- Sale of home, Sale of a home.
- More information (see Tax help)
S
- Sale of home, members of military, Sale of a home.
- Section 179 deduction, Increased section 179 limits., Off-the-shelf computer software., Revocation of section 179 election., Increased section 179 limits., Increased section 179 limits., Off-the-shelf computer software., Revocation of section 179 election., Increased section 179 limits.
- Self-employed health insurance, Self-Employed Health
Insurance Deduction, Self-Employed Health
Insurance Deduction
- Self-employment tax, Self-Employment Tax, Self-Employment Tax, Self-Employment Tax, Self-Employment Tax
- SIMPLE plans, SIMPLE Plans
- Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs), Simplified Employee Pensions (SEPs)
- Social security tax, Social Security and Medicare Taxes, Social Security and Medicare Taxes
- Special depreciation allowance, Extension of acquisition date., Extension of acquisition date.
- Special depreciation allowance:
-
- Addition of 50% rate, 50% special depreciation allowance., 50% special depreciation allowance.
- Extension of acquisition date, Extension of acquisition date., Extension of acquisition date.
- Extension of time to claim, Extension of time to claim the 30% special depreciation allowance.
- Special Depreciation allowance:
-
- Extension of time to claim, Extension of time to claim the 30% special depreciation allowance.
- Standard deduction, Standard Deduction
Amount Increased, Standard Deduction
Amount Increases
- Standard meal and snack rates, Standard Meal and Snack Rates
for Family Daycare Providers
- Standard mileage rate, Standard Mileage Rate, Standard Mileage Rate, Standard Mileage Rate, Standard Mileage Rate
- State death taxes, Credit for State
Death Taxes Reduced
- Suggestions, Comments and suggestions.
T
- Tax help, 8. How To Get Tax Help
- Tax rate reduction:
-
- Estate tax, Maximum Estate and
Gift Tax Rate Reduced
- Income tax, Tax Rate Changes
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Thrift Savings Plan, Thrift Savings Plan (TSP)
- Traditional IRAs, Modified AGI Limit for
Traditional IRAs Increases
- Trucks or vans, Depreciation limits on trucks or vans., Depreciation limits on trucks or vans.
- TTY/TDD information, 8. How To Get Tax Help
- Tuition and fees deduction, Tuition and Fees Deduction
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