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Form 1040-A for 2006

Prepare your 2006 tax returns on Form 1040A using easy-to-follow steps from About.com.

Federal Tax Forms

Find tax forms to prepare your personal income taxes. The most common tax forms are arranged in an easy-to-find format. From your About.com Guide to Tax Planning.

California Tax Credits for Homebuyers

Starting May 1, 2010 California will offer first time home buyers and those buying new homes a tax credit of up to $10,000. Find out if you qualify for California's First Time Homebuyer Credit or the New Home Credit.

Standard Deduction or Itemized Deductions

Make the most of your tax deductions. Take the larger of your standard deduction or your itemized deductions. Tips for figuring your tax liability.

Form 1040-EZ Tax Basics

Preparing a federal tax return using Form 1040EZ is fairly easy. Tips for filling out and checking a tax return for accuracy and completeness from About.com.

Home Office Deduction

Individuals who work from home may be eligible to deduct the cost of their home office. Typically, a home office must be used regularly and exclusively for business purposes.

Unreimbursed Employee Business Expenses

Employees can deduct job-related expenses as miscellaneous itemized deductions on their federal tax return. Learn what types of expenses can be deducted, which tax forms are used, and what documentation is needed to support the deduction.

Capital Gains Tax

A capital gain is the difference between what you paid for an investment and what you received when you sold that investment. If you made a profit on the investment, then you have a capital gain. If you lost money on the investment, then you have a capital loss. Covers record-keeping, calculating capital gains and cost basis.

IRS Community Property Rules for Gay Couples

Registered domestic partners and persons in a civil union who reside in a community property state need to allocate income and deductions. The IRS determined that community property rules in the states of Washington, Nevada and California apply to registered domestic partners and persons in a civil union.

Income Tax Rates

Overview of federal tax brackets and marginal tax rates.

Tax-Free Shopping in 2013

A list of state sales tax holidays in 2013. Will your state offer tax-free shopping this year? (Updated July 2013.)

State Income Tax Deduction

Individuals can deduct their state and local income taxes if they take the itemized deduction.

Tax Withholding on Wage Income

Employers are required to withhold federal income tax, Social Security tax, Medicare tax, and state and local taxes from the wages of their employees. Describes withholding and withholding allowances.

Married Gay and Lesbian Couples Can File as Married in New York State

New York's Marriage Equality Act, which took effect starting July 24, 2011, provides that all married couples will be treated equally under state law, without regard to the gender of the spouses. For state tax purposes, same-sex couples in NY will file as married, even though they must file as unmarried for federal taxes.

Same-Sex Couples: How to File California Tax Return

An overview of California income taxes for gay couples. How to file a California tax return for same-sex couples.

California Gay Couples Must Divide Community Income on Federal Returns

Details on community property rules and how they affect the federal tax returns for gay married couples and different-sex RDPs in California. Included are details on determining what constitutes community income and community deductions for California registered domestic partners as well as details on exemptions and opting out of community property rules.

13 States Allow Same-Sex Couples to File Joint Returns

Thirteen states allow same-sex couples to file their tax returns jointly. See if your state is on the list of states that allow gay couples to file joint tax returns.

Taxes and Freelancing

Tax tips and strategies for freelancers, independent contractors, and self-employed people. There are special circumstances that apply to freelance writers and other independent professions, so I will highlight what you need to know to prepare your taxes and to avoid IRS investigations.

Incorporating a Business

Protect your business profits from excessive taxation by choosing the best form of business organization for your needs. Incorporating versus independent contractor. Compare partnership, limited liability companies, S-corporations, C-corporations, and sole proprietor.

Withholding on Retirement Plan Distributions

When funds are distributed to a person from a retirement plan, those funds are typically subject to withholding for the federal income tax. This article briefly discusses the withholding rules for different types of retirement plans such as pensions, annuities, 401(k) plans and individual retirement accounts.

Report of Foreign Bank and Financial Accounts

You may need to fill out Treasury Department Form 90-22.1 every year if you own, or have an interest in, any foreign bank accounts or other types of financial accounts based outside the United States.

Foreign Financial Assets

American taxpayers may need to report any investments and financial assets held outside the United States to the Internal Revenue Service using Form 8938, Statement of Specified Foreign Financial Assets. This reporting requirement is part of the larger Foreign Account Tax Compliance Act (FATCA). Taxpayers with more than $50,000 of foreign assets may need to disclose their holdings to the IRS.

Wage and Salary Income

Persons working as employees receive compensation in the form of wages, salary, and/or tips. Compensation for an employee's labor is taxed partly to the employee and partly to the employer. There are at least four federal taxes imposed on wage and salary income, plus any state and local taxes.

Where's My State Refund?

A list of links to state tax authority websites where you can check the status of your state income tax refund.

Estimated Taxes and the Estimated Tax Penalty

Paying estimated taxes is one way for individuals to submit payments for their taxes to the federal government. Find out how to calculate how much estimated tax to pay to avoid any IRS penalties.

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