Page 56 - Small Business Taxes

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Construction allowances 24 Accounting methods 13
A Cost of goods sold 27 Accounting periods 12
Accounting method: Credit: Barter 20
Accrual 14, 31 Alternative fuel vehicle refueling Basis 17
Automatic procedures 16 property 18 Business bad debt 31
Cash 13, 31 Alternative motor vehicle 18 Calendar tax year 12
Change in 16 Biodiesel and renewable diesel Cash discount 26, 28
Combination 15 fuels credit 19 Disposition of property 17
Special 16 Biofuel producer credit 19 Drawing account 28
Accounting periods 12 Carbon oxide sequestration 19 Fair market value 18
Accrual method: Credit for employer differential Fiscal tax year 13
Income - general rule 14 wage payments 19 Fringe benefit 34
Income - special rules 14 Credit for increasing research Local transportation expenses 31
activities 19
Of accounting 14 Disabled access 19 Necessary expense 30
Adjusted basis 17 Distilled spirits 19 Net operating loss 40
Administrator 25 Employer credit for family and Nonbusiness bad debt 31
Alternative fuel vehicle refueling medical leave 19 Ordinary expense 30
property credit 18 Employer-provided childcare 19 Principal place of business 38
Alternative motor vehicle credit 18 Empowerment zone employment Qualified long-term real
Appeal rights 45 credit 19 property 25
Appreciation 24 Energy efficient home credit 19 Qualified real property business
Assistance (See Tax help) How to claim 20 debt 23
Audits 44 Indian coal 19 Rent 36
Automobile (See Car expenses) Investment 19 Restricted property 23
Retail space 25
B Low sulfur diesel fuel Self-employment (SE) tax 9
production 19
Bad debts 31 Low-income housing 19 Tax home 31
Barter income 20 New markets 19 Trade discount 27, 28
Basis of property 17 Orphan drug 19 Travel expenses 37
Biodiesel and renewable diesel Qualified plug-in electric drive Depreciation:
fuels credit 19 motor vehicle 19 Deduction 32
Biofuel producer credit 19 Qualified railroad track Listed property 33
Bribes 39 maintenance credit 19 Depreciation, recapture 24
Business expenses 30 Refined coal 19 Direct seller 25, 26
Business income 20 Renewable electricity 19 Disabled access credit 19
Business use of your home 37 Small employer health insurance Disposition of property:
premiums 19 Business property 16
C Small employer pension plan Installment sale 17, 18
Canceled debt 22 startup costs 19 Like-kind exchange 17, 18, 25
Cancellation of qualified real Taxes paid on certain employee Nontaxable exchange 17
property business debt 23 tips 19 Sale of a business 17
Capital gain or loss 18 Work opportunity credit 20 Distilled spirits credit 19
Car expenses 31, 32 Credit for employer differential Dividend income 22
Carbon oxide sequestration wage payments 19 Donation of inventory 28
credit 19 Credit for increasing research Drawing account 28
Cash discount 26, 28 activities 19 Due date of return 8
Cash method: D
Expenses 14 E
Income 13 Damages 24 e-file 7
Charitable contributions 39 De Minimis Safe Harbor for Economic injury 24
Tangible Property 38
Child employed by parent 40 Debt: EFTPS 8
Claim for refund 45 Bad 31 Electronic filing 7
Collection of tax 45 Canceled 22 Employee 6
Combination method of Employee benefit programs 34
accounting 15 Qualified real property business 23 Employees' pay 33
Condemned property 18 Refund offset against 7 Employer identification number
Consignments 24 Definitions 3 (EIN) 6

Page 50 Publication 334 (2022)