J.K. Lasser's 1001 Deductions and Tax Breaks 2018

Index

1. ABLE. See Achieving a Better Life Experience accounts
2. Accelerated death benefits
   1. chronically ill, limits for
3. Accidents and other car-related problems
4. Achieving a Better Life Experience (ABLE) accounts
   1. education costs and
   2. home and
5. Adjusted gross income (AGI). See also Modified adjusted gross income
   1. description of
6. Adoption costs
   1. examples of
   2. expenses, qualified
   3. foreign child
   4. U.S. citizen or resident child
7. AGI. See Adjusted gross income
8. Agriculture. See Farming-related breaks
9. Alimony
   1. cash payments
   2. living apart
   3. payable under a court decree
   4. payment responsibility ends on death
10. Alternative minimum tax (AMT)
11. American opportunity credit
    1. costs, qualified higher education
    2. first
       • years of higher education
    3. MAGI limit
    4. student eligibility
12. AMT. See Alternative minimum tax
13. Appraisal fees and other costs
14. Appreciated property donations
    1. donations of property that has declined in value
    2. election to change AGI limit
    3. holding period
    4. IRS appraisal
    5. overvaluations, penalty for
    6. property that is not ordinary income property
    7. substantiation requirements
    8. tangible property used in the charity exempt purpose
15. Apprenticeships
16. Archer Medical Savings Accounts (MSAs)
    1. death and
17. Auditing
    1. impact of deductions on
18. Awards

1. Bad debts
   1. cancellation
   2. debtor-creditor relationship
   3. loan from after-tax income or capital
   4. valid debt
   5. worthlessness
2. Bank deposits, loss on
   1. bad debt
   2. casualty loss
   3. ordinary loss
3. Bargain sales
4. Below-market loans
5. Bond purchases, accrued interest on
6. Bonds
   1. municipal
   2. premium, ...