| Taxpayer Assistance Orders |
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| A taxpayer who believes that he or she is suffering, or is about to suffer, significant hardship as a result of the way in which the tax laws are being administered may be entitled to help from the Office of the National Taxpayer Advocate. The National Taxpayer Advocate has the authority to issue a taxpayer assistance order (TAO) upon the taxpayer's approved application. More... |
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| Death Benefits for Survivors of Public Safety Officers |
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| Congress has passed special tax rules that apply to amounts received by the survivors of a public safety officer. For the purpose of these provisions, the definition of a public safety officer includes a law enforcement officer, fire fighter, ambulance crew member, or rescue squad member. In addition, the law applies to a chaplain killed in the line of duty while responding to a fire, rescue, or police emergency as a member or employee of a fire or police department. More... |
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| Business Income |
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| The definition of taxable business income is a broad one. To paraphrase the Internal Revenue Code, it includes all income from whatever source it is derived. In general, anything of value received by a business is considered income unless it is specifically excluded by the tax laws. More... |
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| Reparation Payments |
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| Congress has specifically excluded from gross income payments received after January 1, 2000, by individuals who suffered Nazi persecution during World War II or by their heirs or estates. These excludable payments are also not included in any tax provision that takes into account excluded income in computing modified adjusted gross income, including the taxation of social security benefits. More... |
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| Welfare and Other Public Assistance Benefits |
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| If you are the recipient of benefit payments from a public welfare fund, you do not have to include them in your income. In addition, any payments from a state fund that you received as a victim of a crime should not be included in income. However, if you paid medical expenses that were reimbursed by a victim's fund, you are not entitled to a deduction for those expenses. More... |
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