How to Pay Zero Taxes 2014: Your Guide to Every Tax Break the IRS Allows
How to Pay Zero Taxes 2014: Your Guide to Every Tax Break the IRS Allows
Schnepper, Jeff A.
McGraw-Hill Education - Europe
12/2013
880
Mole
Inglês
9780071807814
Pré-lançamento - envio 15 a 20 dias após a sua edição
Reveals all the secrets for keeping as much of your money as the law allows. This book provides simple strategies that are sure to save you money - this year, next year, and beyond. It also provides what you need to know about: new tax laws - including the new surtaxes on earned and unearned income; and exemptions, credits, and exclusions.
ACKNOWLEDGMENTS xvii CHAPTER 1 Tax Insanity 1 CHAPTER 2 Is It Legal? 25 CHAPTER 3 How Our Tax System Works 31 CHAPTER 4 Exclusions-Tax-Free Money 37 A Alternatives to "Earned Income" 39 1. Hospitalization Premiums 39 2. Group Life Insurance Premiums 40 3. Group Legal Services Plans 42 4. Accident and Health Plans 42 5. Employee Death Benefits 43 6. Merchandise Distributed to Employees on Holidays 43 7. "Expenses of Your Employer" 44 8. Meals and Lodgings 44 9. Employee Discounts 46 10. Workers' Compensation 46 11. "Cafeteria" Plans 47 12. Dependent Care Assistance Program 47 13. Employer Educational Assistance 49 14. Employee Awards 50 15. Clergy Housing Allowance 52 16. Miscellaneous Fringe Benefits 52 B Donative Items 53 17. Gifts, Bequests, and Inheritances 53 18. Scholarships and Fellowships 54 19. Prizes and Awards 5620. Qualified Charitable Distributions (QCDs) 58 C Investors 59 21. Interest on State and Municipal Obligations 59 D Benefits for the Elderly 60 22. Public Assistance Payments 60 23. Social Security and Other Retirement Benefits 60 24. Annuities 62 25. Sale of Your Home 66 E Miscellaneous Individual Exclusions 67 26. Carpool Receipts 67 27. Damages 68 28. Divorce and Separation Arrangements 76 29. Life Insurance 79 30. Qualified State Tuition (529) Programs 81 31. Your Home-The Mother of All Tax Shelters! 90 32. Disabled Veteran Payments 94 33. Exclusion of Income for Volunteer Firefighters andEmergency Medical Responders 94 34. Unemployment Benefits 94 35. Homeowner Security 94 36. Reimbursed Costs to Parents of Children with Disabilities 95 37. Wrongful Conviction and Incarceration 95 38. Restitution Payments 95 39. Frequent Flier Miles 95 40. Hurricane Sandy 96 41. Cancellation of Indebtedness 96 F Schedule of Excludable Items 96 CHAPTER 5 Credits-Dollar-for-Dollar Tax Reductions 99 A Estimated Tax and Withholding Exemptions 100 B Credits 103 42. The Earned Income Credit 103 43. Excess Social Security Tax 106 44. The Child and Dependent Care Credit 107 45. Credit for the Elderly or Permanently and Totally Disabled 113 C Special Credits 115 46. Work Opportunity Credit (Formerly Targeted Jobs Tax Credit) 115 47. Welfare to Work Credit 116 48. Research Tax Credit 116 49. Orphan Drug Tax Credit 117 50. Adoption Assistance 117 51. Hope Scholarship Credit 119 52. American Opportunity Tax Credit 120 53. Lifetime Learning Credit 121 54. Child Tax Credit 121 55. Disability Credits 122 56. Health Insurance Credit 123 57. Saver's Credit 123 58. Small Employer Credit 124 59. Electric Vehicle Credit 125 60. Credit for Residential Energy Efficient Property 125 61. Energy Saving Home Improvement Credit 126 62. Hybrid Vehicles Credit 127 63. Telephone Tax Refund 129 64. First-Time Home Buyer Credit 129 65. "Making Work Pay" Tax Credit 130 66. Plug-in Electric Drive Vehicle Credit 131 67. Plug-in Electric Vehicle Credit 132 68. Conversion Kits 132 69. Treatment of Alternative Motor Vehicle Credit as a PersonalCredit Allowed against AMT 132 70. Small Business Health Insurance Credit 133 71. Foreign Tax Credit 133 CHAPTER 6 "Above the Line" Deductions 135 A Deductions for Adjusted Gross Income 139 72. Trade and Business Deductions 139 73. Employee Business Expenses of Actors and Other Performing Artists 140 74. Employee Business Expenses 141 75. Alimony 141 76. Interest on Qualified Education Loans 150 77. Retirement Plan Payments 150 78. Self-Employment Tax 204 79. Health Insurance Deduction for Self-Employeds 204 80. Moving Expenses 205 81. Clean Fuel Vehicles 212 82. Deduction for Qualified Higher Education Expenses-Tuition and Fees 213 83. Legal Fees 214 84. Classroom Materials 215 85. Medical Savings Accounts (Archer Medical Savings Accounts) 215 86. Health Savings Accounts 217 87. Sales Tax Deduction on Motor Vehicles 219 CHAPTER 7 "Below the Line" Deductions 223 A The Importance of Filing Status 224 B Tax Planning with Itemized Deductions 229 88. Medical Expenses 229 89. Income Taxes 244 90. Real Property Taxes 246 91. Personal Property Taxes 247 92. Interest 247 93. Mortgage Insurance 267 94. Charitable Contributions 267 95. Casualty Losses 291 96. Theft Losses 295 97. Miscellaneous Trade and Business Deductions of Employees 303 98. Job Loss Insurance 303 99. Travel Expenses 304 100. Transportation Expenses 309 101. Meals and Entertainment Expenses 313 102. Gifts 315 103. Reimbursable Employee Business Expenses 316 104. Educational Expenses 317 105. Limit on Itemized Deductions 318 C Schedules of Deductions 319 106. Medical Deductions 319 107. Deductible Taxes 320 108. Charitable Deductions 321 109. Casualty and Theft Loss Deductions 322 110. Miscellaneous Deductions 323 111. Employee Miscellaneous Deductions 323 112. Investor Deductions 324 CHAPTER 8 Traditional Tax Shelters 327 A Deferral and Leverage 342 113. Real Estate 343 114. Fees in Public Real Estate Partnerships 355 115. Oil and Gas 356 116. Equipment Leasing 365 117. Single-Premium Life Insurance 369 118. Cattle Feeding Programs 373 119. Cattle Breeding Programs 375 120. Tax Straddles 377 121. Art Reproduction 379 122. Noncash Gift Shelters 380 123. Municipal Bond Swaps 381 B How to Analyze a Tax Shelter 382 124. Getting Out of the Tax Shelter 384 125. Master Limited Partnerships 386 126. Abusive Shelters 388 CHAPTER 9 Super Tax Shelters 391 A Family Shifts 392 127. Unearned Income of Minor Children 395 128. Outright Gifts 399 129. Clifford Trusts 404 130. Interest-Free Loans 404 131. The Schnepper Shelter: Gift Leasebacks 404 132. The Schnepper Deep Shelter 410 133. Family Partnerships 410 134. Family Trusts 411 135. The Schnepper Malagoli Super Shelter 412 136. Employing Members of the Family 414 137. Author's Delight 417 B Running Your Own Business 417 138. Your Home 420 139. Your Car 434 140. Meals and Entertainment 436 141. Travel and Vacation 440 142. Gifts 446 143. Advertising 447 144. Deductible Clothes 447 145. Creative Deductions-Busting the IRS 447 146. Medical Premiums 448 147. Borrowing from Your Company 448 148. Miscellaneous Corporate Advantages 451 CHAPTER 10 Investment Planning to Save Taxes 455 149. Short Sales 461 150. Broad-Based Index Options and Regulated Futures Contracts (RFCs) 462 151. Wash Sales 462 152. Premiums on Taxable and Tax-Exempt Bonds 463 153. Original Issue Discount (OID)-Taxable Bonds 463 154. Original Issue Discount (OID)-Tax-Exempt Bonds 463 155. Market Discount 464 156. Municipal Bond Swaps 464 157. Employee Options-Nonqualified 465 158. Incentive Stock Options 466 159. Year-End Stock Sales 470 160. Fund Strategies 471 161. Dividends 471 162. Tax-Exempt Income 475 163. Old Prices 478 164. Alternative Minimum Tax for Individuals 478 165. U.S. Savings Bond Exclusion 492 166. Madoff Losses 495 CHAPTER 11 Last-Minute Tax Planning 497 167. Defer Taxes 498 168. Accelerate Expenses 500 169. Accelerate Special Deductions 501 170. Dependents and Personal Exemptions 502 171. Phase-out of Exemptions 506 172. Timing Strategies 507 173. Retirement Plans 508 174. Individual Retirement Plans (IRAs) 508 175. H.R. 10 or Keogh Plans 509 176. Marital Status 510 177. The Goldinger Deferral 510 CHAPTER 12 The Economic Growth and Tax Relief Reconciliation Act of 2001 513 178. Marginal Rate Reductions 514 A Individual Income Tax Rate Structure 514 B Phase-out of Restrictions on Personal Exemptions 516 C Phase-out of Itemized Deductions 517 179. Tax Benefits Relating to Children 519 A Increase and Expand the Child Tax Credit 519 B Extension and Expansion of Adoption Tax Benefits 520 C Child Care Credit 520 180. Marriage Penalty Relief Provisions 520 A Standard Deduction Marriage Penalty Relief 520 B Expansion of the 15 Percent Rate Bracket forMarried Couples Filing Joint Returns 521 C Marriage Penalty Relief and Simplification Relatingto the Earned Income Credit 523 181. Education Incentives 523 A Modifications to Education IRAs 523 B Private Prepaid Tuition Programs; Exclusion from Gross Incomeof Education Distributions from Qualified Tuition Programs 524 C Exclusion for Employer-Provided Educational Assistance 525 D Modifications to Student Loan Interest Deduction 525 E Eliminate Tax on Awards Under the National Health Service CorpsScholarship Program and the F. Edward Hebert Armed ForcesHealth Professions Scholarship and Financial Assistance Program 526 F Deduction for Qualified Higher Education Expenses 526 182. Pension and Individual Retirement Arrangement Provisions 527 183. AMT Relief 535 184. Health Insurance for Self-Employed 535 185. Income Tax Treatment of Certain Restitution Paymentsto Holocaust Victims 535 186. Estate, Gift, and Generation-Skipping Transfer Tax Provisions 536 A Phase-out and Repeal of Estate and Generation-Skipping TransferTaxes; Increase in Gift Tax Unified Credit Effective Exemption 536 B Expand Estate Tax Rule for Conservation Easements 539 C Modify Generation-Skipping Transfer Tax Rules 539 D Availability of Installment Payment Relief 539 187. Sunset 541 CHAPTER 13 The Job Creation and Worker Assistance Act of 2002 545 188. Bonus Depreciation 546 189. Net Operating Losses 546 190. Classroom Materials 546 191. Electric Vehicle Credit 546 192. Work Opportunity Tax Credit 547 193. Welfare to Work Tax Credit 547 194. Archer Medical Savin gs Account 547 195. Liberty Zone Benefits 547 CHAPTER 14 The Tax Relief Reconciliation Act of 2003 549 A Rate Reductions 550 B The Marriage Penalty 551 C The Alternative Minimum Tax 551 D Child Tax Credit 552 E Dividends/Capital Gains 552 F Deduct Your SUV-Election to Expense 554 CHAPTER 15 Income Averaging and Hurricane Tax Breaks 559 CHAPTER 16 2006 Tax Reform 565 A The Tax Increase Prevention and ReconciliationAct of 2005 566 B The Pension Protection Act of 2006 568 C Tax Relief and Health Care Act of 2006 571 CHAPTER 17 Tax Reform, 2007-2008 575 A The Mortgage Forgiveness Debt Relief Act of 2007 576 B The New Debt Relief Act 576 C The Economic Stimulus Act of 2008 578 D The Heroes Earnings Assistance and Relief Act of 2008 582 E The Housing and Economic Recovery Act of 2008 583 CHAPTER 18 2009 Tax Changes 587 196. "Making Work Pay" Tax Credit 588 197. Reducing the COBRA Bite 589 198. First-Time Home Buyer Credit Expanded 590 199. American Opportunity Tax Credit 591 200. Energy Credits 592 201. Plug-in Electric Drive Vehicle Credit 592 202. Plug-in Electric Vehicle Credit 593 203. Conversion Kits 593 204. Treatment of Alternative Motor Vehicle Credit as a PersonalCredit Allowed against AMT 593 205. AMT Patch 594 206. Earned Income Credit 594207. Child Tax Credit 594 208. Section 529 Plans 594 209. Unemployment Benefits 595 210. Qualified Transportation Benefits 595 211. Estimated Taxes 595 212. Motor Vehicle Sales Tax 595 213. Business Depreciation 596 214. NOL Carrybacks 596 CHAPTER 19 More Tax Changes 597 A The Hiring Incentives to Restore Employment (HIRE) Act of 2010 598 B The Patient Protection and Affordable Care Act 599 C Small Business Jobs Act of 2010 602 D The Tax Relief, Unemployment Insurance Reauthorization,and Job Creation Act of 2010 604 E American Tax Relief Act of 2012 610 CHAPTER 20 How to Avoid/Survive an IRS Audit 615 APPENDIX A Cost Recovery/Depreciation 723 APPENDIX B Business Use of "Listed Property" 737 APPENDIX C Auto Leases 749 INDEX 815
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Reveals all the secrets for keeping as much of your money as the law allows. This book provides simple strategies that are sure to save you money - this year, next year, and beyond. It also provides what you need to know about: new tax laws - including the new surtaxes on earned and unearned income; and exemptions, credits, and exclusions.
ACKNOWLEDGMENTS xvii CHAPTER 1 Tax Insanity 1 CHAPTER 2 Is It Legal? 25 CHAPTER 3 How Our Tax System Works 31 CHAPTER 4 Exclusions-Tax-Free Money 37 A Alternatives to "Earned Income" 39 1. Hospitalization Premiums 39 2. Group Life Insurance Premiums 40 3. Group Legal Services Plans 42 4. Accident and Health Plans 42 5. Employee Death Benefits 43 6. Merchandise Distributed to Employees on Holidays 43 7. "Expenses of Your Employer" 44 8. Meals and Lodgings 44 9. Employee Discounts 46 10. Workers' Compensation 46 11. "Cafeteria" Plans 47 12. Dependent Care Assistance Program 47 13. Employer Educational Assistance 49 14. Employee Awards 50 15. Clergy Housing Allowance 52 16. Miscellaneous Fringe Benefits 52 B Donative Items 53 17. Gifts, Bequests, and Inheritances 53 18. Scholarships and Fellowships 54 19. Prizes and Awards 5620. Qualified Charitable Distributions (QCDs) 58 C Investors 59 21. Interest on State and Municipal Obligations 59 D Benefits for the Elderly 60 22. Public Assistance Payments 60 23. Social Security and Other Retirement Benefits 60 24. Annuities 62 25. Sale of Your Home 66 E Miscellaneous Individual Exclusions 67 26. Carpool Receipts 67 27. Damages 68 28. Divorce and Separation Arrangements 76 29. Life Insurance 79 30. Qualified State Tuition (529) Programs 81 31. Your Home-The Mother of All Tax Shelters! 90 32. Disabled Veteran Payments 94 33. Exclusion of Income for Volunteer Firefighters andEmergency Medical Responders 94 34. Unemployment Benefits 94 35. Homeowner Security 94 36. Reimbursed Costs to Parents of Children with Disabilities 95 37. Wrongful Conviction and Incarceration 95 38. Restitution Payments 95 39. Frequent Flier Miles 95 40. Hurricane Sandy 96 41. Cancellation of Indebtedness 96 F Schedule of Excludable Items 96 CHAPTER 5 Credits-Dollar-for-Dollar Tax Reductions 99 A Estimated Tax and Withholding Exemptions 100 B Credits 103 42. The Earned Income Credit 103 43. Excess Social Security Tax 106 44. The Child and Dependent Care Credit 107 45. Credit for the Elderly or Permanently and Totally Disabled 113 C Special Credits 115 46. Work Opportunity Credit (Formerly Targeted Jobs Tax Credit) 115 47. Welfare to Work Credit 116 48. Research Tax Credit 116 49. Orphan Drug Tax Credit 117 50. Adoption Assistance 117 51. Hope Scholarship Credit 119 52. American Opportunity Tax Credit 120 53. Lifetime Learning Credit 121 54. Child Tax Credit 121 55. Disability Credits 122 56. Health Insurance Credit 123 57. Saver's Credit 123 58. Small Employer Credit 124 59. Electric Vehicle Credit 125 60. Credit for Residential Energy Efficient Property 125 61. Energy Saving Home Improvement Credit 126 62. Hybrid Vehicles Credit 127 63. Telephone Tax Refund 129 64. First-Time Home Buyer Credit 129 65. "Making Work Pay" Tax Credit 130 66. Plug-in Electric Drive Vehicle Credit 131 67. Plug-in Electric Vehicle Credit 132 68. Conversion Kits 132 69. Treatment of Alternative Motor Vehicle Credit as a PersonalCredit Allowed against AMT 132 70. Small Business Health Insurance Credit 133 71. Foreign Tax Credit 133 CHAPTER 6 "Above the Line" Deductions 135 A Deductions for Adjusted Gross Income 139 72. Trade and Business Deductions 139 73. Employee Business Expenses of Actors and Other Performing Artists 140 74. Employee Business Expenses 141 75. Alimony 141 76. Interest on Qualified Education Loans 150 77. Retirement Plan Payments 150 78. Self-Employment Tax 204 79. Health Insurance Deduction for Self-Employeds 204 80. Moving Expenses 205 81. Clean Fuel Vehicles 212 82. Deduction for Qualified Higher Education Expenses-Tuition and Fees 213 83. Legal Fees 214 84. Classroom Materials 215 85. Medical Savings Accounts (Archer Medical Savings Accounts) 215 86. Health Savings Accounts 217 87. Sales Tax Deduction on Motor Vehicles 219 CHAPTER 7 "Below the Line" Deductions 223 A The Importance of Filing Status 224 B Tax Planning with Itemized Deductions 229 88. Medical Expenses 229 89. Income Taxes 244 90. Real Property Taxes 246 91. Personal Property Taxes 247 92. Interest 247 93. Mortgage Insurance 267 94. Charitable Contributions 267 95. Casualty Losses 291 96. Theft Losses 295 97. Miscellaneous Trade and Business Deductions of Employees 303 98. Job Loss Insurance 303 99. Travel Expenses 304 100. Transportation Expenses 309 101. Meals and Entertainment Expenses 313 102. Gifts 315 103. Reimbursable Employee Business Expenses 316 104. Educational Expenses 317 105. Limit on Itemized Deductions 318 C Schedules of Deductions 319 106. Medical Deductions 319 107. Deductible Taxes 320 108. Charitable Deductions 321 109. Casualty and Theft Loss Deductions 322 110. Miscellaneous Deductions 323 111. Employee Miscellaneous Deductions 323 112. Investor Deductions 324 CHAPTER 8 Traditional Tax Shelters 327 A Deferral and Leverage 342 113. Real Estate 343 114. Fees in Public Real Estate Partnerships 355 115. Oil and Gas 356 116. Equipment Leasing 365 117. Single-Premium Life Insurance 369 118. Cattle Feeding Programs 373 119. Cattle Breeding Programs 375 120. Tax Straddles 377 121. Art Reproduction 379 122. Noncash Gift Shelters 380 123. Municipal Bond Swaps 381 B How to Analyze a Tax Shelter 382 124. Getting Out of the Tax Shelter 384 125. Master Limited Partnerships 386 126. Abusive Shelters 388 CHAPTER 9 Super Tax Shelters 391 A Family Shifts 392 127. Unearned Income of Minor Children 395 128. Outright Gifts 399 129. Clifford Trusts 404 130. Interest-Free Loans 404 131. The Schnepper Shelter: Gift Leasebacks 404 132. The Schnepper Deep Shelter 410 133. Family Partnerships 410 134. Family Trusts 411 135. The Schnepper Malagoli Super Shelter 412 136. Employing Members of the Family 414 137. Author's Delight 417 B Running Your Own Business 417 138. Your Home 420 139. Your Car 434 140. Meals and Entertainment 436 141. Travel and Vacation 440 142. Gifts 446 143. Advertising 447 144. Deductible Clothes 447 145. Creative Deductions-Busting the IRS 447 146. Medical Premiums 448 147. Borrowing from Your Company 448 148. Miscellaneous Corporate Advantages 451 CHAPTER 10 Investment Planning to Save Taxes 455 149. Short Sales 461 150. Broad-Based Index Options and Regulated Futures Contracts (RFCs) 462 151. Wash Sales 462 152. Premiums on Taxable and Tax-Exempt Bonds 463 153. Original Issue Discount (OID)-Taxable Bonds 463 154. Original Issue Discount (OID)-Tax-Exempt Bonds 463 155. Market Discount 464 156. Municipal Bond Swaps 464 157. Employee Options-Nonqualified 465 158. Incentive Stock Options 466 159. Year-End Stock Sales 470 160. Fund Strategies 471 161. Dividends 471 162. Tax-Exempt Income 475 163. Old Prices 478 164. Alternative Minimum Tax for Individuals 478 165. U.S. Savings Bond Exclusion 492 166. Madoff Losses 495 CHAPTER 11 Last-Minute Tax Planning 497 167. Defer Taxes 498 168. Accelerate Expenses 500 169. Accelerate Special Deductions 501 170. Dependents and Personal Exemptions 502 171. Phase-out of Exemptions 506 172. Timing Strategies 507 173. Retirement Plans 508 174. Individual Retirement Plans (IRAs) 508 175. H.R. 10 or Keogh Plans 509 176. Marital Status 510 177. The Goldinger Deferral 510 CHAPTER 12 The Economic Growth and Tax Relief Reconciliation Act of 2001 513 178. Marginal Rate Reductions 514 A Individual Income Tax Rate Structure 514 B Phase-out of Restrictions on Personal Exemptions 516 C Phase-out of Itemized Deductions 517 179. Tax Benefits Relating to Children 519 A Increase and Expand the Child Tax Credit 519 B Extension and Expansion of Adoption Tax Benefits 520 C Child Care Credit 520 180. Marriage Penalty Relief Provisions 520 A Standard Deduction Marriage Penalty Relief 520 B Expansion of the 15 Percent Rate Bracket forMarried Couples Filing Joint Returns 521 C Marriage Penalty Relief and Simplification Relatingto the Earned Income Credit 523 181. Education Incentives 523 A Modifications to Education IRAs 523 B Private Prepaid Tuition Programs; Exclusion from Gross Incomeof Education Distributions from Qualified Tuition Programs 524 C Exclusion for Employer-Provided Educational Assistance 525 D Modifications to Student Loan Interest Deduction 525 E Eliminate Tax on Awards Under the National Health Service CorpsScholarship Program and the F. Edward Hebert Armed ForcesHealth Professions Scholarship and Financial Assistance Program 526 F Deduction for Qualified Higher Education Expenses 526 182. Pension and Individual Retirement Arrangement Provisions 527 183. AMT Relief 535 184. Health Insurance for Self-Employed 535 185. Income Tax Treatment of Certain Restitution Paymentsto Holocaust Victims 535 186. Estate, Gift, and Generation-Skipping Transfer Tax Provisions 536 A Phase-out and Repeal of Estate and Generation-Skipping TransferTaxes; Increase in Gift Tax Unified Credit Effective Exemption 536 B Expand Estate Tax Rule for Conservation Easements 539 C Modify Generation-Skipping Transfer Tax Rules 539 D Availability of Installment Payment Relief 539 187. Sunset 541 CHAPTER 13 The Job Creation and Worker Assistance Act of 2002 545 188. Bonus Depreciation 546 189. Net Operating Losses 546 190. Classroom Materials 546 191. Electric Vehicle Credit 546 192. Work Opportunity Tax Credit 547 193. Welfare to Work Tax Credit 547 194. Archer Medical Savin gs Account 547 195. Liberty Zone Benefits 547 CHAPTER 14 The Tax Relief Reconciliation Act of 2003 549 A Rate Reductions 550 B The Marriage Penalty 551 C The Alternative Minimum Tax 551 D Child Tax Credit 552 E Dividends/Capital Gains 552 F Deduct Your SUV-Election to Expense 554 CHAPTER 15 Income Averaging and Hurricane Tax Breaks 559 CHAPTER 16 2006 Tax Reform 565 A The Tax Increase Prevention and ReconciliationAct of 2005 566 B The Pension Protection Act of 2006 568 C Tax Relief and Health Care Act of 2006 571 CHAPTER 17 Tax Reform, 2007-2008 575 A The Mortgage Forgiveness Debt Relief Act of 2007 576 B The New Debt Relief Act 576 C The Economic Stimulus Act of 2008 578 D The Heroes Earnings Assistance and Relief Act of 2008 582 E The Housing and Economic Recovery Act of 2008 583 CHAPTER 18 2009 Tax Changes 587 196. "Making Work Pay" Tax Credit 588 197. Reducing the COBRA Bite 589 198. First-Time Home Buyer Credit Expanded 590 199. American Opportunity Tax Credit 591 200. Energy Credits 592 201. Plug-in Electric Drive Vehicle Credit 592 202. Plug-in Electric Vehicle Credit 593 203. Conversion Kits 593 204. Treatment of Alternative Motor Vehicle Credit as a PersonalCredit Allowed against AMT 593 205. AMT Patch 594 206. Earned Income Credit 594207. Child Tax Credit 594 208. Section 529 Plans 594 209. Unemployment Benefits 595 210. Qualified Transportation Benefits 595 211. Estimated Taxes 595 212. Motor Vehicle Sales Tax 595 213. Business Depreciation 596 214. NOL Carrybacks 596 CHAPTER 19 More Tax Changes 597 A The Hiring Incentives to Restore Employment (HIRE) Act of 2010 598 B The Patient Protection and Affordable Care Act 599 C Small Business Jobs Act of 2010 602 D The Tax Relief, Unemployment Insurance Reauthorization,and Job Creation Act of 2010 604 E American Tax Relief Act of 2012 610 CHAPTER 20 How to Avoid/Survive an IRS Audit 615 APPENDIX A Cost Recovery/Depreciation 723 APPENDIX B Business Use of "Listed Property" 737 APPENDIX C Auto Leases 749 INDEX 815
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