Page 54 - Tax Guide for Small Business

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2210 (underpayment of estimated SS-5 (application for SSN) 5
E tax) 8 W-2 (report wages) 10, 11
Economic injury 24 2290 (excise tax for heavy W-3 (transmittal of W-2) 10
e-file 6 trucks) 11 W-4 (employee withholding) 6
EFTPS 8 3115 (change accounting W-7 (application for ITIN) 5
Electronic filing 6 method) 16 W-9 (request for TIN) 6
Employee 6 3468 (investment credit) 19 When to file 10
Employee benefit programs 34 3800 (general business credit) 18 Which to file 10
Employees' pay 33 4562 (depreciation) 33 Fringe benefits 34
Employer identification number 4684 (casualty and theft) 18 Fuel taxes 37
(EIN) 5 4797 (sale of business
Employment taxes: property) 18, 24 G
About 10 4868 (extension) 8
Deduction for 36 6251 (alternative minimum tax) 18 Gains and losses 23
Empowerment zone employment 6252 (installment sale) 18 General business credits 18
credit 19 720 (excise tax return) 10 Gross profit:
Energy efficient home credit 19 8300 (cash payments over Accuracy 30
Entertainment $10,000) 11 Additions to 30
expenses (See Travel expenses) 8586 (low-income housing) 19 Guidelines for selected
Escrow, payments placed in 27 8594 (asset acquisition) 17 occupations 25
Estimated tax 8 8820 (orphan drug credit) 19 (See also Occupations, selected)
Examinations (audits) 45 8824 (like-kind exchange) 17, 18
Excess business loss limitation: 8826 (disabled access credit) 19 H
Definitions 40 8829 (business in home) 38 Home, business use of 38
Excise taxes: 8835 (renewable electricity, coal Hotels, boarding houses, and
About 10 credit) 19 apartments 21
Deduction for 37 8846 (credit for social security on Husband and wife business 3
Executor 25 tip income) 19
Expenses 30 8857 (innocent spouse) 46
Bad debts 31 8874 (new markets credit) 19 I
Car 31 8879 (self-selected PIN) 7 Identification numbers 5
Depreciation 32 8881 (pension plan startup costs Identity theft 48
Employees' pay 33 credit) 19 Income 24
Entertainment 37 8882 (employer-provided childcare (See also Not income)
Home, business use 38 credit) 19 Accounting for your 26
Insurance 34 8886 (transaction statement) 4 Barter 20
Interest 35 8896 (low sulfur diesel fuel Business 20
Legal and professional fees 35 production credit) 19 Damages 23
Meals 37 8906 (distilled spirits credit) 19 Gains and losses 23
Nondeductible 39 8910 (alternative vehicle credit) 18 Kickbacks 24
Other 39 8911 (alternative fuel refueling Kinds of income 20
Pension plans 35 property credit) 18 Lost income payments 23
Rent 36 8933 (carbon dioxide sequestration Other 23
Taxes 36 credit) 19 Paid to a third party 26
Travel 37 8936 (qualified plug-in electric drive Personal property rent 22
Truck 31 motor vehicle) 19 Promissory notes 23
8941 (small employer health Recapture of depreciation 24
insurance premiums) 19 Recovery of items previously
F 8994 (Employer credit for paid deducted 24
Fair market value 17 family and medical leave) 19 Rental 21, 22
Filing business taxes 5 940 (unemployment tax) 10 Restricted property 23
Fishing crew member 25, 41 941 (quarterly employment tax) 10 Income tax:
Form: 944 (annual employment tax) 10 About 6
1040 (tax return) 6, 10 982 (discharge of Deduction for 36
1040-ES (estimated tax) 8, 10 indebtedness) 22 How to pay 8
1040-SR (tax return) 6, 10 Final 12 Underpayment penalty 8
1040-V (voucher) 7 Information returns 10 Income tax return, who must file 6
1099-B (barter) 21 Schedule C (sole proprietor) 10 Independent contractor 3, 10, 40
1099-MISC (miscellaneous) 11, 21 Schedule SE (self-employment Indian employment credit 19
1128 (change tax year) 13 tax) 9, 10 Individual taxpayer identification
SS-4 (application for EIN) 5 number (ITIN) 5

Page 52 Publication 334 (2019)