Page 57 - Small Business Taxes
P. 57
16:29 - 11-Jan-2023
Page 51 of 53
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6252 (installment sale) 18
Employment taxes: Fileid: … tions/p334/2022/a/xml/cycle03/source Gross profit:
About 10 720 (excise tax return) 11 Accuracy 30
Deduction for 36 8300 (cash payments over Additions to 30
Empowerment zone employment $10,000) 11 Guidelines for selected
credit 19 8586 (low-income housing) 19 occupations 25
Energy efficient home credit 19 8594 (asset acquisition) 17 (See also Occupations, selected)
Entertainment expenses 8820 (orphan drug credit) 19
(See Travel expenses) 8824 (like-kind exchange) 17, 18 H
Escrow, payments placed in 27 8826 (disabled access credit) 19 Home, business use of 37
Estimated tax 8 8829 (business in home) 38 Hotels, boarding houses, and
Examinations (audits) 44 8835 (renewable electricity, coal apartments 21
Excise taxes: credit) 19 Husband and wife business 3
About 10 8846 (credit for social security on
Deduction for 37 tip income) 19 I
Executor 25 8857 (innocent spouse) 45 Identification numbers 5
Expenses 30 8874 (new markets credit) 19 Income 24
Bad debts 31 8879 (self-selected PIN) 7 (See also Not income)
Car 31 8881 (pension plan startup costs Accounting for your 26
Depreciation 32 credit) 19 Barter 20
Employees' pay 33 8882 (employer-provided childcare Business 20
Entertainment 37 credit) 19 Damages 24
Home, business use 37 8886 (transaction statement) 5 Gains and losses 23
Insurance 34 8896 (low sulfur diesel fuel Kickbacks 24
production credit) 19
Interest 35 8906 (distilled spirits credit) 19 Kinds of income 20
Legal and professional fees 35 8910 (alternative motor vehicle Lost income payments 23
Meals 37 credit) 18 Other 23
Nondeductible 39 8911 (alternative fuel vehicle Paid to a third party 26
Other 39 refueling property credit) 18 Personal property rent 22
Pension plans 35 8933 (carbon oxide sequestration Promissory notes 23
Rent 36 credit) 19 Recapture of depreciation 24
Taxes 36 8936 (qualified plug-in electric drive Recovery of items previously
Travel 37 motor vehicle) 19 deducted 24
Truck 31 8941 (small employer health Rental 21, 22
insurance premiums) 19 Restricted property 23
F 8994 (employer credit for paid Income tax:
Fair market value 18 family and medical leave) 19 About 6
Filing business taxes 5 940 (unemployment tax) 10 Deduction for 36
Fishing crew member 25, 40 941 (quarterly employment tax) 10 How to pay 8
Form: 944 (annual employment tax) 10 Underpayment penalty 9
1040 (tax return) 6, 10 982 (discharge of Income tax return, who must file 6
indebtedness) 22
1040-ES (estimated tax) 8, 10 Independent contractor 3, 10, 40
1040-SR (tax return) 6, 10 Final 12 Individual taxpayer identification
Information returns 10
number (ITIN) 6
1040-V (voucher) 7
1099-B (barter) 21 Schedule C (sole proprietor) 10 Information returns 11
Information, How to get more 45
Schedule SE (self-employment
1099-MISC (miscellaneous) 11 tax) 9, 10
1099-NEC (nonemployee SS-4 (application for EIN) 6 Innocent spouse relief 45
compensation) 11 Installment sales 17
1128 (change tax year) 13 SS-5 (application for SSN) 6 Insurance:
2210 (underpayment of estimated W-2 (report wages) 10, 11 Expense 34
tax) 9 W-3 (transmittal of W-2) 10 Nondeductible premiums 34
2290 (excise tax for heavy W-4 (employee withholding) 6 Prepayment 35
trucks) 11 W-7 (application for ITIN) 6 Proceeds 27
3115 (change accounting W-9 (request for TIN) 6 Insurance agent:
method) 16 When to file 10 Former 25
3468 (investment credit) 19 Which to file 10 Retired 26
3800 (general business credit) 18 Fringe benefits 34 Interest:
4562 (depreciation) 33 Fuel taxes 37 Expenses 35
4684 (casualty and theft) 18 Income 22
4797 (sale of business G Inventories 15
property) 18, 24 Gains and losses 23 Investment credit 19
4868 (extension) 8 General business credits 18
6251 (alternative minimum tax) 18
Publication 334 (2022) Page 51
