Ernst & Young Tax Guide 2018, 33rd Edition

Index

• Note: Individual forms are listed by number under Forms.
•  
• 5% owners
• 10-year tax option
• 12b-1 funds
• 401(k) plans
• 403(b) plans
• 457(b) plans

A

• Abandonment of home
• ABLE (Achieving a Better Life Experience) account
• ACA (Affordable Care Act)
• Academic periods
• Accelerated death benefits
• Accelerated income
• Accidental death benefits
• Accident insurance
• Accountable plans
• Accounting methods
• Accounting periods
• Account statements
• Accreditation fees, professional
• Accrual method
• Accrued leave payment
• Accumulation distribution, trust
• Accuracy-related penalties
• Achieving a Better Life Experience (ABLE) account
• Acknowledgment of charity
• Active participation
• Adaptation
• Additional child tax credit
• Additional Medicare Tax
• Address
• Adjusted basis
  • addition to basis
  • casualty and theft loss
  • employee stock options
  • home
  • increase and decrease in
  • property
• Adjusted gross income (AGI)
  • elderly or disabled credit
  • earned income credit
  • exemptions and
  • on separate vs. joint returns
• Administrators
• Adoption:
  • credits
  • earned income credit and
  • employer-provided benefits
  • exemptions
  • expenses
  • without social security numbers
• Adoption taxpayer identification number (ATIN)
• Advance commissions
• Advance payments
• Advance rent
• Advertising displays on cars
• Affordable Care Act (ACA)
• AFS (applicable financial statement)
• Age 59½ rule
• Age 65 or older
• Age 70½ rule
• Age of qualifying relative
• Age test
• AGI, see Adjusted gross income
• Alaska permanent fund dividends
• Aliens
  • child and dependent care credit
  • earned income ...