Index of Publication 535 - Business Expenses

A

Advertising, Advertising expenses.

Amortization:

Anti-abuse rule, Anti-abuse rule.

Anti-churning rules, Anti-Churning Rules

Atmospheric pollution control facilities, PollutionControl Facilities

Corporate organization costs, Organizational Costs

Dispositions of section 197 intangibles, Disposition ofSection 197 Intangibles

Experimental costs, Research andExperimental Costs

Geological and geophysical costs, Geological and Geophysical Costs

How to deduct, How To Deduct Amortization

Incorrect amount deducted, Incorrect Amount ofAmortization Deducted

Partnership organization costs, Costs of Organizinga Partnership

Pollution control facilities, PollutionControl Facilities

Reforestation costs, Reforestation Costs

Reforestation expenses, Reforestation Costs

Related person, Related person.

Research costs, Research andExperimental Costs

Section 197 intangibles defined, Section 197Intangibles Defined

Start-up costs, Business Start-Up Costs

Starting a businesscosts, Starting a Business

Anticipated liabilities, Anticipated liabilities.

Assessments, local, Taxes for local benefits.

Assistance, See: Tax help

At-risk limits, At-risk limits.

Attorney fees, Legal and professional fees.

Awards, Achievement awards., An award will qualify as a length-of-service..., An award for safety achievement will qualify...

B

Bad debts:

Defined, Definition of Business Bad Debt

How to treat, How To Claim a Business Bad Debt

Recovery, Recovery of a Bad Debt

Types of, Types of Business Bad Debts

When worthless, When a Debt Becomes Worthless

Bonuses:

Employee, Bonuses

Royalties, Bonuses and advanced royalties.

Bribes, Bribes and kickbacks.

Brownfields, See: Environmental cleanup costs

Business:

Assets, Business Assets

Books and records, Business books and records, etc.

Meal expenses, Meals and Entertainment

Use of car, Car and truck expenses., Business use of your car.

Use of home, Business use of your home.

C

Campaign contribution, Political contributions.

Capital expenses, Capital Expenses, Capital versus Deductible Expenses

Capitalization of interest, Capitalizationof Interest

Car allowance, Car allowance.

Car and truck expenses, Car and truck expenses.

Carrying charges, Carrying Charges

Charitable contributions, Charitable contributions.

Circulation costs, newspapers and periodicals, Circulation Costs

Cleanup costs, environmental, Environmental Cleanup Costs

Club dues, Club dues and membership fees.

Comments on publication, Comments and suggestions.

Commitment fees, Commitment fees or standby charges.

Computer software, Computer software.

Constant-yield method, OID, Constant-yield method.

Contested liability, Contested liability.

Contributions:

Charitable, Charitable contributions.

Political, Political contributions.

Copyrights, Patents, copyrights, etc.

Cost depletion, Cost Depletion

Cost of acquiring lease, Getting a Lease

Cost of getting lease, Cost ofGetting a Lease

Cost of goods sold, Cost of Goods Sold

Cost recovery, Cost recovery.

Covenant not to compete, Covenant not to compete.

Credit card convenience fees, Credit card convenience fees.

D

De minimis OID, De minimis OID.

Debt-financed distributions, Debt-financed distribution.

Definitions:

Business bad debt, Definition of Business Bad Debt

Necessary expense, What Can I Deduct?

Ordinary expense, What Can I Deduct?

Section 197 intangibles, Section 197Intangibles Defined

Demolition expenses, Demolition expenses or losses.

Depletion:

Mineral property, Mineral Property

Oil and gas wells, Oil and Gas Wells

Percentage table, The following is a list of the percentage...

Timber, Timber

Who can claim, Who CanClaim Depletion?

Depreciation, See: Cost recovery

Development costs, miners, Development Costs

Disabled, improvements for, Barrier Removal Costs

Drilling and development costs, IntangibleDrilling Costs

Dues, membership, Club dues and membership fees.

E

Economic interest, Who CanClaim Depletion?

Economic performance, Economic performance.

Education expenses, Education Expenses, Education expenses.

Elderly, improvements for, Barrier Removal Costs

Employee benefit programs, Employee benefit programs.

Employment taxes, Employment Taxes

Entertainment, Reimbursement of Travel, Meals, and Entertainment

Environmental cleanup (remediation) costs, Environmental Cleanup Costs

Excise taxes, Excise taxes.

Experimentation costs, Research andExperimental Costs, Research and Experimental Costs

Exploration costs, Exploration Costs

F

Fees:

Commitment, Commitment fees or standby charges.

Legal and professional, Legal and professional fees.

Loan origination, Points.

Regulatory, Licenses and regulatory fees.

Tax return preparation, Tax preparation fees.

Fines, Penalties and fines.

Forgone interest, For any period, forgone interest is: The...

Form:

1098, If you paid $600 or more of mortgage interest...

3115, Changing YourAccounting Method, If you elect to ratably accrue for a year...

4562, How To Deduct Amortization

5213, You can elect to do this by filing Form 5213....

8826, Disabled access credit.

8885, Health coverage tax credit.

T, Form T.

Franchise, Franchise, trademark, or trade name., Franchise, trademark, trade name.

Franchise taxes, Franchise taxes.

Free tax services, How To Get Tax Help

Fringe benefits, Fringe Benefits

Fuel taxes, Fuel taxes.

G

Gas wells, Natural Gas Wells

Geological and geophysical costs:

Development, oil and gas, Geological and Geophysical Costs

Exploration, oil and gas, Geological and Geophysical Costs

Geothermal wells, Mines andGeothermal Deposits, IntangibleDrilling Costs

Gifts, nominal value, If, to promote employee goodwill, you distribute...

Going into business, Starting a Business, Going Into Business

Goodwill, Goodwill.

H

Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction

Heating equipment, Heating equipment.

Help, See: Tax help

I

Impairment-related expenses, Impairment-related expenses.

Improvements, Improvements

Income taxes, Income Taxes

Incorrect amount of amortization deducted, Incorrect Amount ofAmortization Deducted

Insurance:

Capitalized premiums, Capitalized Premiums

Deductible premiums, Deductible Premiums

Nondeductible premiums, Nondeductible Premiums

Self-employed individuals, Self-Employed Health Insurance Deduction

Intangible drilling costs, IntangibleDrilling Costs

Intangibles, amortization, Section 197 Intangibles

Interest:

Allocation of, Allocation of Interest

Below-market, Below-Market Loans

Business expense for, Interest

Capitalized, Capitalizationof Interest, Capitalized interest.

Carrying charge, Carrying Charges

Deductible, Interest YouCan Deduct

Forgone, For any period, forgone interest is: The...

Life insurance policies, Interest on loans with respect to life insurance policies.

Not deductible, Interest YouCannot Deduct

Refunds of, Refunds of interest.

When to deduct, When ToDeduct Interest

Internet-related expenses, Internet-related expenses.

Interview expenses, Interview expense allowances.

K

Key person, Who is a key person?

Kickbacks, Bribes and kickbacks.

L

Leases:

Canceling, Canceling a lease.

Cost of acquiring, Getting a Lease

Cost of getting, Cost ofGetting a Lease

Improvements by lessee, Improvementsby Lessee

Leveraged, Leveraged leases.

Mineral, Bonuses and advanced royalties.

Oil and gas, Bonuses and advanced royalties.

Sales distinguished, Lease or purchase.

Taxes on, Taxes onLeased Property

Legal and professional fees, Legal and professional fees.

Licenses, Section 197Intangibles Defined, Government-granted license, permit, etc., Licenses and regulatory fees.

Life insurance coverage, Life insurance coverage.

Limit on deductions, Not-for-Profit Activities

Line of credit, Line of credit (continuous borrowings).

Loans:

Below-market interestrate, Below-Market Loans

Discounted, Discounted loan.

Origination fees, Points.

Loans or Advances, Loans or Advances

Lobbying expenses, Lobbying expenses.

Long-term care insurance, Qualified long-term care insurance.

Losses, Limits on losses., Not-for-Profit Activities

At-risk limits, At-risk limits.

Net operating, Net operating loss.

Passive activities, Passive activities.

M

Machinery parts, Machinery parts.

Meals, Reimbursement of Travel, Meals, and Entertainment

Meals and entertainment, Meals and Entertainment

Meals and lodging, Meals and lodging.

Medical expenses, Impairment-related expenses.

Methods of accounting, When Can IDeduct an Expense?

Mining:

Depletion, Mines andGeothermal Deposits

Development costs, Development Costs

Exploration costs, Exploration Costs

More information, See: Tax help

Mortgage, Mortgage., Expenses paid to obtain a mortgage.

Moving expenses, machinery, Moving machinery.

N

Natural gas, Natural Gas Wells

Nonqualifying intangibles, Assets That Are NotSection 197 Intangibles

Not-for-profit activities, Not-for-Profit Activities

O

Office in home, Business use of your home.

Oil and gas wells:

Depletion, Oil and Gas Wells

Drilling costs, IntangibleDrilling Costs

Partnerships, Partnerships and S Corporations

S corporations, Partnerships and S Corporations

Optional write-off method:

Circulation costs, Optional Write-offof Certain Tax Preferences

Experimental costs, Optional Write-offof Certain Tax Preferences

Intangible drilling and development costs, Optional Write-offof Certain Tax Preferences

Mining exploration and development costs, Optional Write-offof Certain Tax Preferences

Research costs, Optional Write-offof Certain Tax Preferences

Organization costs:

Corporate, Organizational Costs

Partnership, Costs of Organizinga Partnership

Organizational costs, Business Start-Up and Organizational Costs

Original issue discount, Original issue discount (OID).

Outplacement services, Outplacement services.

P

Passive activities, Passive activities.

Payments in kind, Payments in kind.

Penalties:

Deductible, Penalties and fines.

Nondeductible, Penalties and fines.

Prepayment, Prepayment penalty.

Per diem and car allowances, Per Diem and Car Allowances

Percentage depletion, Percentage Depletion

Personal property tax, Personal property tax.

Points, Points.

Political contributions, Political contributions.

Pollution control facilities, PollutionControl Facilities

Prepaid expense, Prepayment.

Prepayment penalty, Prepayment penalty.

Presumption of profit, Not-for-Profit Activities

Publications, See: Tax help

R

Real estate taxes, Real Estate Taxes

Recapture:

Exploration expenses, Recapture of exploration expenses.

Timber property, Recapture.

Recovery of amount deducted, Recovery of amount deducted (tax benefit rule).

Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion.

Reforestation costs, Reforestation Costs, Reforestation Costs

Regulatory fees, Licenses and regulatory fees.

Reimbursements:

Business expenses, Reimbursementsfor Business Expenses

Mileage, Per Diem and Car Allowances

Nonaccountable plan, Nonaccountable Plans

Per diem, Per Diem and Car Allowances

Related persons:

Anti-churning rules, Related person.

Coal or iron ore, Disposal to related person.

Payments to, Related person., Related person.

Refiners, Related person.

Rent expense, Related persons.

Unreasonable rent, Unreasonable rent.

Removal, Retired Asset Removal Costs, Barrier Removal Costs

Rent expense, capitalizing, CapitalizingRent Expenses

Repairs, Repairs.

Repayments (claim of right), Repayments.

Research costs, Research andExperimental Costs, Research and Experimental Costs

S

Sales taxes, Sales tax.

Section 179 expense deduction, See: Cost recovery

Self-employed health insurance deduction, Self-Employed Health Insurance Deduction

Self-insurance, reserve for, Self-insurance reserve funds. You cannot...

Sick pay, Sick and Vacation Pay

Standard meal allowance, Standard meal allowance.

Standard mileage rate, Per Diem and Car Allowances

Standby charges, Commitment fees or standby charges.

Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs

Subscriptions, Club dues and membership fees., Subscriptions.

Suggestions for publication, Comments and suggestions.

Supplies and materials, Supplies and materials.

T

Tax help, How To Get Tax Help

Tax preparation fees, Tax preparation fees.

Taxes:

Carrying charge, Carrying Charges

Employment, Employment Taxes

Excise, Excise taxes.

Franchise, Franchise taxes.

Fuel, Fuel taxes.

Income, Income Taxes

Leased property, Taxes onLeased Property

Personal property, Personal property tax.

Real estate, Real Estate Taxes

Sales, Sales tax.

Unemployment fund, Unemployment fund taxes.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Telephone, Telephone.

Timber, Timber, Reforestation Costs

Tools, Tools.

Trademark, trade name, Franchise, trademark, or trade name., Franchise, trademark, trade name.

Travel, Reimbursement of Travel, Meals, and Entertainment

TTY/TDD information, How To Get Tax Help

U

Unemployment fund taxes, Unemployment fund taxes.

Unpaid expenses, related person, Related person.

Utilities, Utilities.

V

Vacation pay, Sick and Vacation Pay

W

Wages:

Property, Property

Tests for deducting pay, Tests forDeducting Pay

Welfare benefit funds, Welfare benefit funds.