- 401(k) plan
- Ability to pay
- Accelerated depreciation
- Accrual method
- Acquisition indebtedness
- Active conduct of a trade or business
- Active participation
- Active pay
- Actual expense method
- Additional child tax credit
- Adjusted basis
- Adjusted Gross Income (“AGI”)
- Adjusted gross income (AGI)
- Adjusted qualified education expenses (AQEE)
- Adjustments to income
- Adopted child
- Adoption credit
- Adoption Taxpayer Identification Number (ATIN)
- After-tax income
- Age test
- Alimony
- Allocated tips
- Alternative Minimum Tax (AMT)
- Alternative Trade Adjustment Assistance (ATAA) recipient
- Amended return
- Amortizable bond premium
- Amortization
- Amount due
- Amount realized
- Annuity
- Appeal
- Assets (business)
- At-risk rule
- Audit
- Authorized IRS e-file Provider
- Automated Collection System (“ACS”)
- Automobile, business use
- Automobile, donating to charity
- Automobile, driving for charity
- Bargain sale to charity
- Basis
- Bearer Shares
- Beginning inventory
- Below-market-rate loans
- Beneficial Ownership
- Benefits Received
- Blind
- Blocked income
- Bona fide residence test
- Bond premium
- Bonus
- Bonus Depreciation
- Break in coverage
- Burden of proof
- Business
- Business assets
- Business expenses
- Business use
- Call
- Cancelled debt
- Candidate for a degree
- Capital expenditure
- Capital gain
- Capital gain distribution
- Capital loss
- Capital-loss carryover
- Capitalization
- Cash method
- Casualty loss
- Certified Public Accountant
- Charitable carryovers
- Charitable contribution
- Charitable mileage
- Child credit
- Child support
- Child- and dependent-care credit
- Circumstantial evidence
- Citizen or Resident Test
- Class life
- COBRA
- Collection Appeals Program (“CAP”)
- Collection Due Process (“CDP”) Appeal
- College credits
- College expense deduction
- Combat pay
- commission
- Commodities trader
- Commodity future
- Community income
- Community property
- Commuting
- Compensation
- compulsory payroll tax
- Conservation easements
- Constructive receipt
- Convention
- Conversion transaction
- Coverdell education savings account
- Credit
- Creditable coverage
- Criminal Investigation Division
- Custodian Services
- Damages
- Date of transaction
- Decedent Estate
- Declining balance method
- Deductions
- Deficit
- Defined Benefit Plan
- Defined contribution plan
- Degree candidate
- Demand loan
- Dependency Exemption
- Dependent
- Dependent care benefits
- Dependent taxpayer test
- Depletion
- Depreciation
- Depreciation Recapture
- Designated Beneficiary
- Direct Deposit
- Direct Tax
- Direct Transfer
- Disability Income
- Disability pension
- Disabled child (permanently and totally disabled)
- Disposition
- DITY move
- Dividend
- Documentary Evidence
- Domicile
- Dual status alien
- Earned Income
- Earned Income Credit (EIC)
- Education Interest
- Educator Expenses
- EFT
- Elderly or disabled credit
- Elective Deferrals
- Electronic Filing (e-file)
- Electronic Preparation
- Electronic Return Originator (ERO)
- Eligible Educational Institution
- Eligible family member
- Eligible individual for the HCTC
- Eligible premium
- Eligible Student
- Employee
- Employee stock ownership plan (ESOP)
- Employer identification number (EIN)
- Energy Credits
- Enrolled Agent
- Equity Option
- Estate tax
- Estimated tax
- Excess Social Security tax withheld
- Exchange
- Excise Tax
- Excludable Income
- Exempt (from withholding)
- Exemptions
- Expensing
- Fair market value (FMV)
- Federal Employees Health Benefits Program (FEHBP)
- Federal Income Tax
- Federal Insurance Contributions Act (FICA)
- Federal Insurance Contributions Act (FICA) Tax
- Federal/State e-file
- Fellowship
- Fictitious Invoices
- Fiduciary
- File a return
- Filing status
- Filing statuses
- Final Notice Of Intent To Levy (CP-90/CP-297)
- Financial Records
- Financial Secrecy
- Flat Tax
- Flexible spending arrangements (FSA)
- Foregone interest
- Foreign Account Tax Compliance Act (“FATCA”)
- Foreign Bank Account Report (“FBAR”)
- Foreign earned income exclusion
- Foreign tax credit
- Form W-4, Employee's Withholding Allowance Certificate
- Formal tax legislation process
- Forward contract
- Foster child
- Free application for student aid (FAFSA)
- Full-time student
- Fungible commodity
- Futures contract
- Gasoline excise tax
- General limitation income
- General partner
- General partnership
- Gift loan
- Gift tax
- Going concern value
- Goodwill
- Grantor
- Gross income
- Gross income test
- Gross receipts
- Group Plan or Group Health Plan
- Guaranteed issue
- Guaranteed payments
- Half-time student
- Head of Household filing status
- Health Coverage Tax Credit (HCTC)
- Health Plan Administrator (HPA)
- Health plan policyholder
- Health Savings Account (HSA)
- High deductible health plan (HDHP)
- High risk pool
- High withholding tax interest
- Highly-paid individuals
- Hobby-loss rule
- Holding period
- Home equity loans
- Home office expenses
- Home sale profit
- Homebuyer credit
- Horizontal equity
- Hospitalization
- Household employees
- Imported drugs
- Improvement
- Imputed interest
- Incentive stock option
- Includable income
- Income taxes
- Independent contractor
- Indexing
- Indirect tax
- Individual 401(k) plan
- Individual retirement account (IRA)
- Individual Taxpayer Identification Number (ITIN)
- Infant industry
- Inflation
- Informal tax legislation process
- Injured spouse exception
- Innocent-spouse rules
- Insolvent
- Installment Agreement
- Installment sale
- Intangible property
- Interest
- Interest Income
- Intermediate Service Provider
- Internal Revenue Service (IRS)
- International Business Corporation (IBC)
- Inventory
- Investment Income
- Investment interest
- Investment use
- Involuntary conversion
- IRA payouts for first-time homebuyers
- IRA withdrawals for education
- IRS e-file
- IRS Form 1099-H
- IRS Form 8885
- Itemized deductions
- Job-hunting costs
- Job-related education
- Joint return
- Joint return test
- Jury duty pay repaid to employer
- Keogh plan
- Kiddie cards
- Kiddie tax
- Letter of determination
- Letter of Wishes
- Levy
- Like-kind exchange
- Like-kind property
- Limited liability company
- Limited liability partnership
- Limited partner
- Limited partnerships
- Listed option
- Listed property
- lobbyist
- long-distance telephone tax refund
- Long-term care insurance premium
- Lump-sum distribution
- Luxury car rules
- luxury tax
- MACRS
- Marginal tax rate
- Marital deduction
- Marked to market rule
- Market discount
- Market economy
- Married Filing Joint filing status
- Married Filing Separate filing status
- Mass tax
- Master limited partnerships (MLP)
- Material participation
- Medicaid
- Medical savings account
- Medical severance pay
- Medicare
- Medicare tax
- Member of household test
- Midmonth convention
- Midquarter convention
- Monthly HCTC
- Mortgage interest
- Moving expenses
- Multiple-support agreement
- National Emergency Grants (NEG) or Bridge Grants
- Net capital gain
- Net investment income
- Net operating losses (NOL)
- Net Unrealized Appreciation (NUA)
- Nominee
- Nominee Director
- Non-discriminatory premium
- Non-group/individual health plan
- Nonbusiness bad debt
- Noncash contributions
- Nondeductible traditional IRA contributions
- Nonequity option
- Nonpassive income
- Nonqualified deferred compensation (NQDC)
- Nonqualified stock options
- nonrefundable credit
- Nonresidential real property
- Nontaxable income
- Notice Of Lien Filing And Your Right To A Hearing
- Nullification
- Offer In Compromise
- Offshore
- Offshore Mail Forwarding Address
- Offshore Promoter
- Offshore Trustee
- Offshore Voluntary Disclosure Initiative (“OVDI”)
- Offshore Voluntary Disclosure Program (“OVDP”)
- Options dealer
- Original Issue Discount (OID)
- Out-of-pocket charitable contributions
- Partial Pay Installment Agreement
- Partnership
- Passive activity
- Passive foreign investment company (“PFIC”)
- Passive income
- Passive-loss rules
- Payment Advice Internet Delivery (PAID)
- payroll taxes
- Pension
- Pension Benefit Guaranty Corporation (PBGC) payee
- Per diem
- Period of stay
- personal exemption
- Personal Identification Number (PIN)
- Personal interest
- Personal Investment Corporation (PIC)
- Personal property
- Personal property taxes
- Phaseout
- Physical presence test
- Placed in service
- Plan or Health Plan
- Plug-In Electric Drive Motor Vehicle Credit
- Points
- Portfolio income
- Post-secondary education
- Preexisting condition
- Preference items
- Premature distribution
- Premium
- Premium on a bond
- Private activity bond
- Private Banking
- Prizes and awards
- Progressive tax
- Property class
- property taxes
- proportional tax
- protective tariff
- Public goods and services
- Publicly traded partnership (PTP)
- Put
- Qualified dividends
- Qualified health plan
- Qualified performing artist (QPA)
- Qualified plan
- Qualifying child
- Qualifying relative
- Qualifying Widow(er) filing status
- Qualifying widow(er) with dependent child
- Railroad retirement benefits (RRBs)
- Rapid Response Teams
- Real estate mortgage investment conduit (REMIC)
- Real estate professional
- Real estate taxes
- Real property
- Recapture
- Recapture of depreciation
- Recovery period
- Red Cross Scheme
- Reemployment Trade Adjustment Assistance (RTAA)
- Refund
- Refundable credit
- Regressive tax
- Regular method
- Regulated futures contract
- Reimbursement account
- Relationship test
- Relative
- Remainder interest
- Rental expenses
- Rental income
- Resident alien
- Residential rental property
- Resources
- Restricted stock
- Retirement saver's credit
- Revenue
- Revenue Agent
- Revenue Officer
- Revenue tariff
- Rollover
- Roth 401(k)
- Roth IRA
- S corporation
- Salary
- Sales tax
- Salvage value
- Scholarships and fellowships
- SECA
- Securities futures contract
- Self-employed health insurance premiums
- Self-employment income
- Self-employment individual
- self-employment loss
- self-employment profit
- self-employment tax
- Seller-financed mortgage
- SEP
- Short sale
- SIMPLE
- sin tax
- single filing status
- Social Security Administration (SSA)
- Social security benefits
- Social Security tax
- Social Security Tax, excess withheld
- Software Developer
- Special Agent
- Spousal coverage
- Spousal IRA
- Standard deduction
- Standard deduction for a dependent
- Standard mileage method
- Standard mileage rate
- State Children's Health Insurance Program (SCHIP)
- State Workforce Agency (SWA)
- State-qualified health plan
- Statutory employee
- Stepped-up basis
- Stock dividends
- Stock options
- Straddle
- Straight line method
- Stripped preferred stock
- Structural components
- Student loan interest deduction
- Supplemental security income
- support
- Tangible property
- Tariff
- Tax Attorney
- Tax avoidance
- Tax bracket
- Tax code
- Tax credit
- Tax cut
- Tax deduction
- Tax evasion
- Tax exemption
- Tax forgiveness
- Tax Haven
- Tax home
- Tax liability (or total tax bill)
- Tax lien
- Tax Preparation software
- Tax shift
- Tax year
- Tax-exempt
- Tax-exempt interest
- Tax-exempt interest income
- Tax-free income
- Taxable income
- Taxable interest income
- Taxes
- Taxpayer advocate
- Telephone tax refund
- Temporary Assistance for Needy Families (TANF)
