Page 56 - Tax Guide for Small Business
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Settlement payments 22
Deduction for 36 Fileid: … tions/P334/2019/A/XML/Cycle03/source Taxpayer rights 45
Earning credits 9 Short-term capital gain or loss 18 Tax preparation fees 35
Effects of using an optional Signature, electronic 6 Tax refund:
method 42 Small Business Administration 49 Claim for 46
Farm optional method 43 Small employer health insurance Offset against debts 7
Fiscal year filer 44 premiums credit 19 Tax return:
Fishing crew member 41 Social security coverage 8 How to file 6
Gain or loss 41 Social security number (SSN) 5 Who must file 6
Government employee 41 Sole proprietor 3, 40 Tax year 12
Joint return 44 Sport utility vehicle 33 Calendar 12
Lost income payments 41 Standard mileage rate 32 Change in 13
Maximum earnings: For 2019 4 Fiscal 13
For 2019 4, 9 Statutory employee 3 Third parties, Payments to 21
Subject to 40 SUV 33 Tolls 32
Methods for figuring net Trade discount 27, 28
earnings 42 Trade or business 3
More than one business 41, 44 T Trailer park owner 21
Nonfarm optional method 42 Taxes: Transportation expenses 31
Notary public 41 Deduction for 36 Travel expenses 37
Optional methods: Employment 10, 36
Farm 43 Excise 10, 37
Nonfarm 42 Fuel 37 U
Rate 40 Income 6, 36 Underpayment of tax penalty 8
Regular method 42 Paid on certain employee tips 19 Uniform capitalization rules 16
Residing abroad 41 Personal property 36
Special rules and exceptions 40 Real estate 36 W
Tax rate 9 Sales 37
Time limit for posting income 9 Self-employment 8, 36 Wages 33
Who must pay? 40 Tax help 46 Work opportunity credit 20
Why use an optional method 42 Tax home 31, 37
Page 54 Publication 334 (2019)
