The Revolutionary War Period		The Post-World War II Period
		The Post-Revolutionary War Period		The 1960’s
		The Civil War Period		The Economic Recovery Tax Act of 1981
		The Post-Civil War Period		The Tax Reform Act of 1986
		The 16th Amendment		The IRS Restructuring and Reform Act of 1998
		The 1920’s		The EGTRRA of 2001
		The 1930’s		The JGTRRA of 2003
		The Social Security Act		The Modern Income Tax
		The World War II Period

		The Client Organizer		Frequently Asked Questions
		Tax Snapshot		e-filing - What Is It?
		The Three Tax Preparation Stages		Taxpayers or Dependents without Social Security Numbers...
		Welcoming the Taxpayer		What if a Taxpayer Moves?
		Building Rapport with the Taxpayer		Which Address to Use: The Street Address or P.O. Box?
		Using Active Listening		Obtaining a Copy of a Prior Year's Return?
		Asking Questions Effectively		How Long Should Taxpayers Keep Their Records?
		Overcoming Communication Barriers		Voluntary Contributions to Reduce the Public Debt?
		Completing the Tax Return		Which Tax Form Should I Use?
		Complex Tax Returns

		Social Security Numbers		Community Property States
		Social Security Number Verification Service (SSNVS)		Community or Separate Property and Income
		Individual Taxpayer Identification Numbers		Community Property
		Who Needs an ITIN?		Community Income
		The Procedure for Acquiring an ITIN		Separate Property
		Form W9 and Backup Withholding		Separate Income

		Determining Alien Status		Dual-Status Aliens
		Resident Alien Status		Undocumented Aliens
		Making a First-Year Choice		Children Born Abroad
		Non-resident Alien Status		Obtaining and SSN for a Child Born Abroad
		Choice to Treat Non-resident Spouse as a Resident

		What Are the Filing Statuses?		After a Spouse's Death
		Single Taxpayers		Who Must File vs. Who Should File
		Married Filing Jointly		Dependents Who Must or Should File a Tax Return
		Innocent and Injured Spouses		People Age 65 or Older or Blind
		Married Filing Separately		Other Situations When the Taxpayer Must File
		Head of Household		Who Should File a Tax Return
		Keeping Up a Home		Who Should Not File a Tax Return
		Married and Living Apart with Dependent Child		Which Tax Form to Use
		Qualifying Widow(er) With Dependent Child

		The Taxpayer		Citizen or Resident Test
		The Spouse		Joint Return Test
		Dependency Exemptions		The Member of Household or Relationship Test
		Tests for all Dependents		The Qualifying Child of another Taxpayer Test
		Relationship Test		The Gross Income Test
		Support Test		The Support Test
		Residency Test		Multiple Support
		Age Test		Who Should Claim the Exemption?
		Tie Breaker Rules		Special Rules for Divorced or Separated Parents
		Qualifying Relative Tests		Determining the Number of Exemptions to Claim
		Dependency Tests		Completing the Exemptions Section of the Tax Return

		Taxable Income		Form 1099-MISC
		Non-taxable Income		Tip Income
		Medical Reimbursements		Allocated Tips
		Where to Report Income		Tip Income Requiring Form 1040
		Earned Income - Wages, Salaries, and Tips		Scholarships and Fellowships
		Form W-2		Interest Income
		Household Employees		U.S. Savings Bonds
		Incorrect Forms W-2		Series EE and Series I
		Missing Forms W-2		Series HH Bonds and Other U.S. Obligations
		Using Form 4852		Co-owners
		Fraudulent Forms W-2		Deferred Interest Accounts
		Earned Income		Original Issue Discount (OID)

		Life Insurance Proceeds and Interest		Sick Pay
		Coverdell ESA’s		Qualified Long-term Care Insurance
		Tax-Exempt Interest		State and Local Tax Refunds
		Form 1099-INT		Alimony
		Form 1099-OID		Unemployment Compensation
		Reporting Interest		Supplemental Unemployment Benefits
		Dividends and Corporate Distributions		Union Benefits
		How to Report Ordinary Dividends		Veterans Benefits
		How to Report Capital Gain Distributions		Other Income

		Reporting Income from a Business		Home Office Deductions
		Who May Use Schedule C-EZ		Principal Place of Business
		Schedule C-EZ		What can be deducted?
		Eligibility Flowchart		Deduction Limits
		Gross Receipts		Sideline Businesses
		Total Expenses		Depreciation
		Car Expenses		Basis
		Standard Mileage Rate Method		Adjusted Basis
		Actual Car Expense Method		MACRS Method of Depreciation
		Net Profit		Placed in Service Date
		Information on Your Vehicle		Property Classes and Recovery Periods
		Schedule SE		Applying Recovery Periods
		Who Must File Schedule SE		First Year Expensing (Section 179)
		Reporting the Self-Employment Tax		Hobby Income and Losses
		Deduction of Self-Employment Tax

		Required Data for Schedule D, Capital Gains and Losses		Wash Sales
		Stock Fundamentals		Form 1099-B
		Capital Assets		Determining the Basis of Stock
		Capital Gain Distributions		Reporting Form 1099-B Information
		When You Do Need To File Schedule D		1099 Consolidated Statements
		Basis of Stock		Schedule D
		Adjusted Basis		Reporting Stock Gains or Losses
		Long-Term or Short-Term Gain		Reporting Other Gains
		Blocks of Stock		Capital Loss Carryovers
		Tax-Free Stock Dividends and Stock Splits		Deducting Worthless Securities
		Taxable Dividends		Like-Kind Exchanges
		Demutualization		Like-Kind Property

		Eligibility Requirements for the Exclusion		Amount Realized
		Reporting the Exclusion		Basis
		Definition of Main Home		Adjusted Basis
		More than One Home		Form 1099-S
		Period of Ownership and Use		Home Foreclosures
		Married Homeowners		Installment Sales
		Reduced Exclusion		Installment Sale Interest
		Unforeseen Circumstances		Repairs vs. Improvements
		Gain on Sale of Main Home		Historic Preservation Grants
		Selling Price

		Disability Pension		Savings Incentive Match Plans for Employees (SIMPLE)
		Annuity		Simplified Employee Pension (SEP) IRA
		Individual Retirement Accounts (IRAs)		Roth IRA
		Social Security Benefits		Social Security Benefits
		Railroad Retirement Benefits (RRBs)		Disability Pension Income
		Other Types of Pension Plans		Reporting Pension Income
		Form 1099-R		Disability Income Reporting
		Form SSA-1099		Reporting Social Security Benefits
		Form RRB-1099 and Form RRB-1099R		Reporting IRA Distributions
		Tier 1 Railroad Retirement Benefits		Traditional IRA, SIMPLE IRA, or SEP IRA
		Pensions with Taxable Amount Determined		Premature Distributions
		"Before-Tax" vs. "After-Tax" Contributions		Lump-Sum Distributions
		Partially Taxable Pensions and Annuities Other than IRAs		Taxpayers born before January 2, 1936
		General Rule		Minimum Distributions
		Simplified Method		Lump-Sum Benefit Payments
		Individual Retirement Account Types		Withdrawal of Excess IRA Contributions
		Traditional IRA		Pension Withholding and Estimated Tax Payments

		Rental Income		Rental vs. Personal Use
		Rental Expenses		Days Used for Repairs and Maintenance
		Mortgage Interest and Property Taxes		Deductibility Limitations
		Deduction of Property Taxes		Rental Losses
		Other Deductible Rental Expenses		Passive Activity vs. Active Participation
		Auto and Travel Expenses		Passive Activity Losses
		Repairs vs. Improvements		Active Participation
		Advance Insurance Premiums		Phase-Out of Offset
		Special Allocations		Reporting Rental Losses

		What Is the Foreign Earned Income Exclusion?		Physical Presence Test
		Eligibility Requirements		Figuring the 12-month Period
		Married Couples		Waiver of Time Requirements
		Qualifying Tax Home		Qualifying Income
		Military Personnel		Form 2555
		Choosing the Exclusion		Deductions Allocable to Excluded Income
		Revoking the Exclusion		Self-Employment Tax
		Determining the Tax Home		Itemized Deductions
		Period of Stay		Moving Expenses
		Bona Fide Residence Test		Net Exclusion

		Archer Medical Savings Account (MSA)		Savings Incentive Match Plan for Employees (SIMPLE)
		Health Savings Accounts (HSAs)		Keogh Plans
		Moving Expenses		Self-Employed Health Insurance Deduction
		One Half of Self-Employment Tax		Penalty on Early Withdrawal of Savings
		Simplified Employee Pensions (SEP)		Alimony Paid

		Individual Retirement Accounts (IRAs)		Jury Duty Pay Given to Employer
		Reporting Student Loan Interest		Domestic Production Activities Deduction

		What is an IRA?		Taxpayers Not Covered by an Employer Retirement Plan
		Contributions		Filing Status
		General Contribution Limits		Modified Adjusted Gross Income (MAGI)
		Deemed IRAs