J.K. Lasser's Guide to Self-Employment: Taxes, Tips, and Money-Saving Strategies for Schedule C Filers

                     

Index

Acceptance, proof of, 32

Accommodations, 57

Accounting fees, 94–95

Accounting method:

accrual method, 19, 38–39

cash method, 17–19

defined, 17

installment method, 19

percentage-of-completion method, 19

on Schedule C, 29

Accrual method, 19, 38–39

Accuracy of e-filing, 32

Active participation, 29

Actual expense method for home office deduction:

depreciation, 69–70, 75

direct expenses, 69

form for calculating, 71

indirect expenses, 69

Actual receipt, 17

Actual vehicle expenses, 49, 50

ADA (Americans with Disabilities Act), 158

ADEA (Age Discrimination in Employment Act), 158

Administrative activities, substantial, 67–68

Advances, 36–37

Advertising costs:

goodwill, promotion of, 86–87

loyalty programs, 87

ordinary advertising costs, 86

prizes and contests, 87

social media, 87

Affordable Care Act, 103, 105

Affordable care exchanges, 108

Age Discrimination in Employment Act (ADEA), 158

All-events test, 19

Alternative payments:

debt cancellation, 38–39

loans, 38

payments in kind, 37–38

American Opportunity credit, 127–128

Americans with Disabilities Act (ADA), 158

American Tax Relief Act of 2012, 145

Apps:

business travel, 59

recordkeeping, 13, 15

vehicle expenses, 51

Aquarium and its maintenance, 83

Archer Medical Savings Accounts (MSAs), 109

Associated test, for entertainment, 56

Attorney's fee, 66

Audit-proofing your return:

deductions relative to income, 152

eligibility, ensuring, 75

filing on time, 152

home office deduction, 74–75, 152–153

income, misreporting, ...