INDEX
A
academic period
accountable plan
accrual method of accounting
achievement awards
acquisition debt
acquisition indebtedness
ACTC. See additional child tax credit (ACTC)
active participant in a qualified retirement plan
active participation
exception
activity bonds, interest on private
additional child tax credit (ACTC). See also child tax credit
address
foreign
taxpayer's
adjusted gross income (AGI). See also modified adjusted gross income (MAGI)
child and dependent care credit
deductions, miscellaneous itemized
dependency exemptions
earned income credit
mortgage insurance premiums
Social Security disability benefits
adoption
assistance
costs
expenses
expenses, employer-paid
fees
related expenses, not qualified
adoption credit
credit, reporting the
credit, when to claim the
income limits
qualified expenses
Adoption Taxpayer Identification Number (ATIN)
advanced pay
filing threshold
advance rent
age
59 1/2, distributions before
70 1/2, minimum distributions after
AGI. See adjusted gross income (AGI)
agricultural activity codes, principal
agricultural payments
aiding and abetting
air circulating fans, advanced main
aliens
dual-status taxpayers
nonresident
resident
special filing rules for
alimony
alimony deduction
alimony recapture
Alimony Worksheet
child support
community income
IRA contributions
payments for payer's property
payments that are alimony
payments that are not treated as alimony
property settlements
allocated tips
alternative minimum tax (AMT)
AMT exemption ...
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