TAXES

Index

Income Tax

The tax year
Filing requirements
Joint or separate returns
Social security
State income tax
Saving for retirement        

Tax Guide for Small Businsses

New Employment Identification Number (EIN)
When you need identification numbers of other persons
Employees
Other payees
How do you pay income tax
Penalty for underpayment of tax
Self-Employment Tax
Social security coverage
How to become insured under social security
Earning credits in 2000 and 2001
The Social Security Administration (SSA) time limit for posting self-employment income
Who must pay self-employment tax
Methods for figuring net earnings
SE tax rate
Maximum earnings subject to SE tax
Employment Taxes
Information returns
Accounting periods
Calendar tax year
Accounting methods
Cash method
Accrual method
Uniform capitalization rules

U.S. Tax Guide for U.S. Citizens and Residents Abroad                       

Filing requirements
When to file and pay
Foreign currency
Blocked income
Information returns and reports
Social security and Medicare taxes
Foreign earned income and housing – exclusion-deduction
Tax Home in a foreign country
Tax identification numbers

Estate and gift tax system