Form
1040 |
Schedule A -
Claim decedent medical expenses |
Retirement
plan contribution sec 1.72-6 |
Form 6251 -
SLE 904 limitation to figure AMTFTC |
Elective Safe
Harbor for oil and gas property |
Nonresident
taxed as resident |
Form 1040-NR |
Income treated
as from U.S. business |
Schedule B |
Value of
restricted stock included on Form W-2 |
OID - include
market discount in current income |
Schedules C,
E, F |
Deduct
environmental cleanup costs |
Deduct up to
$5000 business startup costs |
Deduct costs
for developing a mine |
Capitalize
carrying charges |
Real estate
taxes ratable accrued |
Sec. 1.263 (a)
- 1(f) de minimus election |
Sec. 1.263 (a)
- 3(n) election |
Note: The Sec.
1.263 (a) - 3(n) election is made on screen 4562. |
Schedule D |
Sales of
securities to ESOP, postpone gain |
Postpone gain
on QSB stock |
Rollover gain
for empowerment zone assets |
Mark-to-market
election for traders |
Schedule E |
Elective Safe
Harbor for oil and gas property |
Sec.
469(c)(7)(A) - Treat all interests in rental real estate as single rental
activity |
Schedule F |
Deduct
pre-productive expenses |
Elect not to
exclude payments |
Qualifying
forest or reforestation costs |
Treat tree
cutting as sale or exchange |
Use 20YY crop
disaster payments in 20XX |
Form 1099 |
Tax-free
transfers for cash distributions |
92-44 transfer
for sec 403(b) contracts |
Form 1116 |
Use exchange
rate on date paid |
Recapture more
overall loss than required |
Form 6251 SLE
904 limitation to figure AMTFTC |
Claim FTC
without filing Form 1116 drop list |
Form 4562 |
Elect to
exclude property from MACRS |
Tax preference
items amortized - no AMT |
Form 4797 |
Recognize gain
on disposition of intangibles |
Defer gain on
qualifying electric transmission |
Rollover gain
for Empowerment Zone 60 days |
Mark-to-market
election for traders |
Form 6252 |
Election to
pay interest on tax due from 6252 |
Other |
(Three fields
are available for direct entry) |