| | | |
| Section | Form | Title |
| | | |
| | | |
| | | Ethics, Circular 230 |
| 6651 | | Failure to file tax return or to pay tax |
| 6662 | | 20% Accuracy-related penalty on underpayments:
- Negligence Penalty
- > $5,000 Substantial Understatement Penalty
- > $5,000 Substantial Valuation Misstatement
|
| 6663 | | Fraud penalty |
| 6664 | | Definition of Underpayment |
| 6694 | | Understatement of taxpayer's liability by tax return preparer |
| 6695 | | Other penalties |
| 6701 | | Penalties for aiding and abetting understatement of tax liability |
| 7206 | | Fraud and false statements |
| 7207 | | Fraudulent returns, statements, or other documents |
| 7216 | | Disclosure or use of information by preparers of returns |
| | |
AICPA: SSTS (Statements on Standards for Tax Services)
|
| | | Business Forms |
| | 1040 SC | Individual + LLC disregarded entity |
| 701-777 | 1065 | Partnerships |
| | 1120 | C-Corporations |
| 1361-1379 | 1120-S | S-Corporations |
| 641-692 | 1041 | Trusts, Estates |
| 501-530 | 990 | Nonprofits |
| 501 | | Exemption from tax, mostly §501(c)(3) |
| | | Individual Tax Return |
| 6012 | | Persons required to make returns of income |
| 6072 | | Time for filing income tax returns |
| 152 | | Dependent defined |
| 6651 | | Failure to file tax return or to pay tax |
| 6654 | | Failure by individual to pay estimated income tax |
| 6511 | | Limitations on credit or refund |
| 6501 | | Limitations on assessment and collection |
| | | Income |
| 62 | | Adjusted gross income defined |
| 63 | | Taxable income defined |
| | | Disposition of Property |
| 1001 | | Determination of amount of and recognition of gain or loss |
| 1011-1016 | | Adjusted Basis |
| 1221 | | Capital asset defined |
| 1231 | | Property used in the trade or business and involuntary conversions |
| 1245 | | Gain from dispositions of certain depreciable property |
| 1250 | | Gain from dispositions of certain depreciable realty |
| | | Deductions |
| 162 | | Trade or business expenses |
| 212 | | Expenses for production of income |
| 199A | | Qualified business income |
| 24 | | Child tax credit |
| | | Tax |
| 1 | 8960 | Imposition of tax |
| 1411 | 8960 | Imposition of tax, Net Investment Income Tax |
| 871 | | Tax on nonresident alien individuals |
| | | |
| Section | Form | Title |
| | | |