Page 59 - Small Business Taxes

16:29 - 11-Jan-2023
Page 53 of 53
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Trader 26 Fileid: … tions/p334/2022/a/xml/cycle03/source Real estate 36
Tax preparation fees 35
Self-employment tax (See SE tax) Tax refund: Sales 37
Settlement payments 22 Claim for 45 Self-employment 9, 36
Short-term capital gain or loss 18 Offset against debts 7 Third parties, Payments to 21
Signature, electronic 7 Tax return: Tolls 32
Small Business Administration 49 How to file 6 Trade discount 27, 28
Small employer health insurance Who must file 6 Trade or business 3
premiums credit 19 Tax year 12 Trailer park owner 21
Social security coverage 9 Calendar 12 Transportation expenses 31
Social security number (SSN) 6 Change in 13 Travel expenses 37
Sole proprietor 3, 40 Fiscal 13
Sport utility vehicle 33 Taxes: U
Standard mileage rate 32 Deduction for 36 Underpayment of tax penalty 9
Statutory employee 3 Employment 10, 36 Uniform capitalization rules 16
SUV 33 Excise 10, 37
T Fuel 37 W
Income 6, 36
Wages 33
Tax help 45 Paid on certain employee tips 19 Work opportunity credit 20
Tax home 31, 37 Personal property 36

Publication 334 (2022) Page 53