Symbols

401(k) plans, Elective deferrals (401(k) plans)., Elective deferrals (401(k) plans).

403(b) plans, 403(b) Plans, 403(b) Plans

, 2007 Changes

A

Accelerated death benefits, Increase in Limit on Long-Term Care and Accelerated Death Benefits Exclusion, 2007 Changes

Adoption benefits, 2006 Changes, Adoption Benefits Increased

Alternative minimum tax, 2006 Changes, 2007 Changes

Amortization of musical compositions and copyrights, Amortization of Musical Compositions and Copyrights

Annual exclusion for gifts to spouses, 2006 Tax Changes

Annuities, rollover of nontaxable amounts, 2007 Changes

Appraiser penalty, Appraiser Penalty

Archer MSA, 2006 Changes, Archer MSA Limits Increased

Assistance (see Tax help)

C

Catch-up contributions, bankrupt employer, 2007 Changes

Charitable contributions, Charitable Contributions, 2007 Changes, Contributions to donor advised funds.

Child tax credit, additional, Earned Income for Additional Child Tax Credit, 2007 Changes

Child's investment income, Investment Income of Child Under Age 18

Clean-fuel vehicles, 2006 Changes

Comments on publication, Comments and suggestions.

Commuter transportation, 2007 Changes

Compensation for labor or personal services, 2006 Changes

Conflict-of-interest sales, 2006 Changes

Conservation sale and excise tax, 2007 Changes

Credits:

Alternative fuel vehicle refueling property, Alternative Fuel Vehicle Refueling Property Credit

Alternative motor vehicle, 2006 Changes

Child tax, Earned Income for Additional Child Tax Credit, 2007 Changes

District of Columbia first-time homebuyer, 2006 Changes

Earned income, Earned Income Credit (EIC) Amounts Increased, Earned Income Credit (EIC)

Energy efficient appliance, Energy Efficient Appliance Credit

Energy efficient home, Energy Efficient Home Credit

Hope, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits

Investment, Investment Credit for Energy Property Expanded

Lifetime learning, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits

Mine rescue team training, Mine Rescue Team Training Credit

Minimum tax, prior year, 2007 Changes

Qualified electric vehicle, Expired Tax Benefits

Renewable electricity, refined coal, and Indian coal production, 2006 Changes

Residential energy, Residential Energy Credits

Retirement savings contributions, 2007 Changes

Telephone excise tax, federal, 2006 Changes

Welfare-to-work, Work Opportunity and Welfare-to-Work Credits Extended

Work opportunity, Work Opportunity and Welfare-to-Work Credits Extended, 2007 Changes

D

Depreciation limits, Depreciation limits on business vehicles., 2007 Changes

Depreciation:

Cars, Depreciation limits on business vehicles.

Electric vehicles, Depreciation limits on business vehicles., Depreciation and Section 179 Deduction

Section 179 deduction, Increased section 179 limits., 2007 Changes

Trucks or vans, Depreciation limits on business vehicles.

Direct deposit of refund, 2006 Changes

Distributions:

Public safety employees, 2006 Changes

Qualified charitable, 2006 Changes

Qualified reservist, 2006 Changes

Retired public safety officers, 2007 Changes

Rollovers by nonspouse beneficiary, 2007 Changes

District of Columbia Emancipation Day, Introduction

Domestic production activities deduction, Domestic Production Activities Deduction, Domestic Production Activities Deduction

Donor advised funds, Contributions to donor advised funds.

E

Earned income credit, Earned Income Credit (EIC) Amounts Increased, Earned Income Credit (EIC)

Easements, Charitable Contributions, 2007 Changes

Education benefits:

Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion, Income Limits Increased for Reduction of Education Savings Bond Exclusion

Hope credit, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits

Lifetime learning credit, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits

Education expenses:, 2006 Changes

(see also Tuition and fees deduction)

Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion, Income Limits Increased for Reduction of Education Savings Bond Exclusion

Educational assistance:, 2006 Changes

(see also Tuition and fees deduction)

Educator expenses deduction, Educator Expenses Deduction

Electric vehicles, 2006 Changes, Depreciation limits on business vehicles.

Employer-owned life insurance, 2006 Changes

Energy efficient commercial building property, Deduction for Energy Efficient Commercial Building Property

Environmental cleanup costs, Environmental Cleanup Cost Deduction Extended and Expanded

Estate and gift tax rate reduced, 2006 Tax Changes, Annual Exclusion for Gifts to Spouses Increased

Estate tax applicable exclusion amount, 2006 Tax Changes

Estimated tax payments, Adjusting your withholding or estimated tax payments for 2007.

Exemption amount, Exemption Amount Increased, Exemption Amount Increased

Expired tax benefits, Expired Tax Benefits, Expired Tax Benefits

Extension of expired tax benefits, Extension of Expired Tax Benefits

F

Flexible spending arrangement (FSA), health, 2007 Changes

Foreign earned income exclusion, 2006 Changes, Foreign Earned Income and Housing Exclusions

Foreign housing exclusion, 2006 Changes, Foreign Earned Income and Housing Exclusions

Foreign tax credit, 2007 Changes

Form

2290, Changes Effective for the Tax Period Beginning July 1, 2007

3468, Rehabilitation Credit

6765, Research Credit Expanded

8907, Nonconventional Source Fuel Credit

8911, Alternative Fuel Vehicle Refueling Property Credit

Form 720, first quarter of 2006

Air transportation taxes, Changes Effective for the First Quarter of 2006

Arrow shafts, Changes Effective for the First Quarter of 2006

Diesel-water fuel emulsion, Changes Effective for the First Quarter of 2006

Registered credit card issuers, Changes Effective for the First Quarter of 2006

Renewable diesel, Changes Effective for the First Quarter of 2006

Taxable tires, Changes Effective for the First Quarter of 2006

Form 720, first quarter of 2007

Air transportation taxes, Changes Effective for the First Quarter of 2007

Arrow shafts, Changes Effective for the First Quarter of 2007

Diesel fuel used in trains, Changes Effective for the First Quarter of 2007

Inland waterways fuel use tax, Changes Effective for the First Quarter of 2007

Qualified blood collector organizations, Changes Effective for the First Quarter of 2007

Taxable vaccines, Changes Effective for the First Quarter of 2007

Form 720, fourth quarter of 2006

Alternative fuel, Changes Effective for the Fourth Quarter of 2006

Form 720, second quarter of 2006

Oil spill liability tax, Changes Effective for the Second Quarter of 2006

Form 720, third quarter of 2006

Communications tax, Changes Effective for the Third Quarter of 2006

Form:

1040-ES, Adjusting your withholding or estimated tax payments for 2007.

3468, Investment Credit for Energy Property Expanded

5884, 2007 Changes

8283-V, 2007 Changes

8801, Form 8801.

8824, Reporting of sales.

8850, 2007 Changes

8908, Energy Efficient Home Credit

8909, Energy Efficient Appliance Credit

8910, 2006 Changes

8912, 2006 Changes

8923, Mine Rescue Team Training Credit

944, Annual Employment Tax Filing for Small Employers

944(SP), Annual Employment Tax Filing for Small Employers

944-PR, Annual Employment Tax Filing for Small Employers

944-SS, Annual Employment Tax Filing for Small Employers

W-2, 2006 Changes

W-4, Adjusting your withholding or estimated tax payments for 2007.

Free tax services, How To Get Tax Help

Fringe benefit parking exclusion, 2006 Changes, 2007 Changes

Frivolous tax submissions, 2007 Changes

G

Generation-skipping transfer (GST) exemption, 2006 Tax Changes

Gifts to spouses who are not U.S. citizens, 2006 Tax Changes, Annual Exclusion for Gifts to Spouses Increased

H

Health savings accounts, 2006 Changes, 2007 Changes, 2007 Changes

Help (see Tax help)

Home mortgage interest, 2007 Changes

Home schooling expenses not deductible, Qualified expenses.

Hope credit, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits

Hurricanes Katrina, Rita, and Wilma, Expired Tax Benefits

I

IRAs:

Contributions and deduction limits, 2006 Changes

Contributions and withdrawal due date, 2006 Changes

Modified AGI limit, 2006 Changes, 2007 Changes

Itemized deductions, Limit on Itemized Deductions Increased, Limit on Itemized Deductions Increased

J

Judicial officers, 2006 Changes

K

Kerosene used in noncommercial aviation, Credit for Kerosene Used in Noncommercial Aviation

L

Lifetime learning credit, Income Limits Increased for Hope and Lifetime Learning Credits, Income Limits Increased for Hope and Lifetime Learning Credits

Limit on elective deferrals, Increase in the limit on elective deferrals., Increase in the limit on elective deferrals.

Long-term care, Increase in Deductible Limit for Long-Term Care Premiums, Increase in Limit on Long-Term Care and Accelerated Death Benefits Exclusion, Increase in Deductible Limit for Long-Term Care Premiums, 2007 Changes

M

Meal expenses, Meal Expenses When Subject to Hours of Service Limits

Medicare Part D, Medicare Part D Premiums Deductible as Medical Expenses

Members of targeted groups, 2007 Changes

Minimum tax credit, prior year, 2007 Changes

Modified AGI limit for Roth IRA contribution, Modified AGI Limit for Roth IRA Contribution Increased

Modified AGI tuition and fees deduction worksheet, Tuition and Fees Deduction Worksheet

More information (see Tax help)

Mortgage insurance premiums, 2007 Changes

Motor vehicle credit, alternative, 2006 Changes

Musical compositions and copyrights, amortization of, Amortization of Musical Compositions and Copyrights

Musical works, self-created, Capital Asset Treatment for Self-Created Musical Works

N

Nonconventional source fuel credit, Nonconventional Source Fuel Credit

Nonresident aliens, Withholding Income Tax on Wages of Nonresident Aliens, 2006 Changes

Nontaxable combat pay, 2006 Changes

P

Personal exemptions, Exemption Amount Increased, Exemption Amount Increased

Political organizations, Political Organizations

Public inspection requirements, Public Inspection Requirements of Section 501(c)(3) Organizations

Publication 1212, 2006 Changes

Publications (see Tax help)

Q

Qualified blood collector organizations, Changes Effective for the First Quarter of 2007, Changes Effective for the Tax Period Beginning July 1, 2007

Qualified plans, Qualified Plans, Qualified Plans

R

Refund, direct deposit of, 2006 Changes

Residential energy credits, Residential Energy Credits

Rollovers, 2007 Changes

Roth account distributions, 2006 Changes

Roth contributions on Form W-2, 2006 Changes

Roth IRAs, 2006 Changes

S

S corporation stock basis adjustments, 2006 Changes

Sale of home by employee of intelligence community, 2006 Changes

Sales tax deduction, 2006 Changes

Schedule A (Form 1040), Schedule A (Form 1040).

Section 179 deduction, Increased section 179 limits., 2007 Changes

Self-employment tax, Self-Employment Tax, Self-Employment Tax

SIMPLE plans, SIMPLE Plans

Simple plans, SIMPLE Plans

Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs), Simplified Employee Pensions (SEPs)

Social security and Medicare taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes, Social Security and Medicare Taxes

Special depreciation allowance:, Limited applicability of special depreciation allowance.

Limited applicability, Limited applicability of special depreciation allowance.

Property subject to allowance, Limited applicability of special depreciation allowance.

Standard deduction, Standard Deduction Amount Increased, Standard Deduction Amount Increased

Standard mileage rate, Standard Mileage Rate, Standard Mileage Rate

Student loan interest deduction, Income Limits Increased for Student Loan Interest Deduction

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Telephone excise tax, credit for federal, 2006 Changes

Thrift Savings Plan, 2006 Changes

Trucks or vans, Depreciation limits on business vehicles.

TTY/TDD information, How To Get Tax Help

Tuition and fees deduction, Tuition and Fees Deduction, 2006 Changes

Tuition deduction when married filing separately, 2006 Changes

W

Welfare-to-work credit, Work Opportunity and Welfare-to-Work Credits Extended

Whistleblower fees, 2007 Changes

Withholding:

For 2006, Adjusting your withholding or estimated tax payments for 2007.

Nonresident aliens, Withholding Income Tax on Wages of Nonresident Aliens

Work opportunity credit, Work Opportunity and Welfare-to-Work Credits Extended, 2007 Changes

Worksheet for tuition and fees deduction, Tuition and Fees Deduction Worksheet