J.K. Lasser's 1001 Deductions and Tax Breaks 2017

Index

A

• ABLE accounts:
  • disability-related expenses and
  • educational costs and
  • housing costs and
  • medical expenses and
• Accelerated death benefits
  • chronically ill, limits for
• Achieving a Better Life Experience (ABLE) accounts. See ABLE accounts
• Adjusted gross income (AGI). See also Modified adjusted gross income (MAGI)
  • car and
  • donations and
  • education and
  • earned income credit and
  • IRA and
  • miscellaneous itemized deduction
  • mortgage insurance and
  • retirement saver's credit and
• Adoption costs
  • examples of
  • expenses, qualified
  • foreign child
  • modified adjusted gross income limit
  • U.S. citizen/resident child
• AFR. See Applicable federal rate
• Agriculture. See Farming-related breaks
• Alimony
  • cash payments
  • living apart
  • payable under a court decree
  • payment responsibility ends on death
• Alternative minimum tax (AMT)
  • phaseout thresholds for AMT exemption, 2016
• American opportunity credit
  • costs, qualified higher education
  • educational institution, eligible
  • first 4 years of higher education
  • MAGI limit
  • student, eligible
• AMT. See Alternative minimum tax (AMT)
• Applicable federal rate (AFR)
• Appraisal fees and other costs:
  • charitable donations and
  • insurance and catastrophes
• Appreciated property donations
  • election to change AGI limit
  • holding period
  • IRS appraisal
  • overvaluations, penalty for
  • property that has declined in value
  • property that is not ordinary income property
  • substantiation requirements
  • tangible property used in the charity exempt purpose
• Archer Medical Savings Accounts ...