Family Child Care 2002 Tax Workbook and Organizer

Family Child Care 2002 Tax Workbook and Organizer

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  • 製本 Paperback:紙装版/ペーパーバック版/ページ数 290 p.
  • 言語 ENG,ENG
  • 商品コード 9781929610273
  • DDC分類 330

Table of Contents

Introduction                                       ix
Highlights of New Tax Laws for 2002 ix
Notes on This Edition x
The Redleaf Business Series xi
The Redleaf National Institute xiii
How to Use This Book 1 (1)
The 2002 Tax Organizer 1 (1)
The 2002 Tax Workbook 2 (1)
2002 Tax Forms 2 (1)
Complete Your Tax Forms in the Correct 2 (2)
Order
About the Math in This Book 4 (1)
Give This Book to Your Tax Preparer 4 (1)
Should You Use a Tax Software Program? 5 (1)
If You File Electronically 6 (1)
A Few Other Issues Before We Get Started 6 (5)
Part I The 2002 Tax Organizer 11
Your 2002 Income 12 (1)
Your 2002 Time Percent 13 (3)
Your 2002 Space Percent 16 (1)
Your 2002 Time-Space Percentage 17 (1)
Your 2002 Business Expenses 18 (3)
Your 2002 Vehicle Expenses 21 (3)
Your 2002 Food Expenses 24 (8)
Your 2002 Home Expenses 32 (1)
Your 2002 Depreciation 33 (2)
Your 2002 Home Depreciation 35 (1)
Your 2002 Employee Payroll Tax Record 36 (3)
Part II The 2002 Tax Workbook
Calculating Your Time-Space Percentage 39 (6)
Step One: Calculate Your Time Percent 39 (2)
Step Two: Calculate Your Space Percent 41 (1)
Step Three: Calculate Your Time-Space 42 (1)
Percentage
Exclusive-Use Rooms: A Special Rule 43 (2)
Claiming Your Home Expenses: Form 8829 45 (14)
How to Fill Out Form 8829 45 (7)
What You Can't Claim on Form 8829 52 (1)
Special Cases for Form 8829 52 (7)
Calculating Your Depreciation: Form 4562 59 (36)
Taking a Household Inventory 61 (1)
Determining Your Depreciation 61 (8)
Calculating Depreciation by Category 69 (1)
Personal Computer 69 (4)
Other Personal Property 73 (5)
Home Improvements 78 (3)
Land Improvements 81 (2)
Home Depreciation 83 (3)
Vehicle Depreciation 86 (4)
Start-Up Costs: A Special Rule 90 (2)
Special Cases for Depreciation 92 (2)
Depreciation Tables for 2002 94 (1)
Reporting Your Food Expenses and Food 95 (8)
Program Income
Reporting Your Food Expenses 95 (2)
Reporting Your Income from the Food 97 (3)
Program
The IRS Audit Guide on the Food Program 100 (2)
Summary of Food Income and Expenses 102 (1)
Reporting Your Business Income and 103 (16)
Expenses: Schedule C
Reporting Income (Part I of Schedule C) 103 (2)
Claiming Expenses (Part II of Schedule C) 105 (3)
How to Fill Out Schedule C 108 (5)
Vehicle Expenses (Line 10) 113 (6)
Completing Your Tax Return 119 (12)
Paying Your Taxes via the Internet 119 (1)
Filing an Extension 119 (1)
Social Security Tax: Schedule SE 120 (2)
Education Credits: Form 8863 122 (1)
The Earned Income Credit: Schedule EIC 123 (2)
Completing Your Tax Return: Form 1040 125 (1)
Filing Quarterly Taxes: Form 1040-ES 126 (5)
Catching Your Errors: The Tax Return 131 (6)
Checklist
Part III Tax Instructions for Special
Situations
Hiring Employees and Paying Payroll Taxes 137 (24)
Employee or Independent Contractor? 137 (3)
Hiring Employees 140 (5)
Applying for an EIN 145 (1)
The Rules of Tax Withholding 146 (3)
How to Fill Out Payroll Tax Forms 149 (12)
Amending Your Tax Return: Form 1040X 161 (6)
Two Examples of Amended Returns 162 (5)
Recovering Your Unclaimed Depreciation: 167 (16)
Form 3115
Requirements for Using Form 3115 168 (4)
How to Fill Out Form 3115 172 (3)
How to File Form 3115 175 (8)
Selling Your Business Property: Form 4797 183 (12)
An Item Wears Out during the Depreciation 184 (1)
Period
You Sell an Item You've Used for Business 185 (3)
You Sell a Vehicle You've Used for 188 (2)
Business
You Have to Recapture Some Depreciation 190 (5)
Selling Your Home: Form 4797 and Schedule D 195 (12)
How the New Rules Affect Child Care 195 (3)
Providers
Home Sale Example 198 (1)
How to Fill Out the Tax Forms 198 (1)
Tax Planning Strategies 199 (2)
Other Points to Consider 201 (6)
Closing Your Child Care Business 207 (4)
Depreciation Issues 207 (1)
Going Out of Business Checklist 208 (3)
Dealing with an Audit 211 (4)
You Have the Right to Appeal 213 (1)
Get the Help You Need 214 (1)
Bonus Chapter for 2002
New Record-Keeping and Tax Tips 215
New Standard Meal Allowance Update 215 (1)
New IRS Publication Family Child Care 216 (1)
Provider Guide
Direct Deposit Service Available 216 (1)
IRS Publication on Home Office Tax Scams 217 (1)
Illegal Aliens and Family Child Care 218 (1)
Land Improvements Clarified 219 (1)
Changes in IRA Contribution Limits in 2002 219 (1)
New Tax Credit for Retirement 220 (1)
Contributions
New Rules Effective in 2003 220 (3)
Part IV Appendixes
A. Sample Tax Return 223 (16)
B. Getting Help from the IRS 239 (4)
List of IRS Forms and Publications 241 (2)
C. Other Resources from the Institute 243 (2)
D. Tax Preparer Directory 245
Part V Tax Forms for 2002
Income Tax Forms
Form W-10: Dependent Care Provider's
Identification and Certification
Form 1040: U.S. Individual Income Tax
Return
Schedule A: Itemized Deductions
Schedule B: Interest and Ordinary
Dividends
Schedule C: Profit or Loss From Business
Schedule D: Capital Gains and Losses
Schedule SE: Self-Employment Tax
Form 1040X: Amended U.S. Individual
Income Tax Return
Form 3115: Application for Change in
Accounting Method
Form 4562: Depreciation and Amortization
Form 4797: Sales of Business Property
Form 8829: Expenses for Business Use of
Your Home
Form 8863: Education Credits
Employment and Payroll Tax Forms:
Employment Eligibility Verification
Form SS-4: Application for Employer
Identification Number
Form W-2: Wage and Tax Statement
Form W-3: Transmittal of Wage and Tax
Statements
Form W-4: Employee's Withholding
Allowance Certificate
Form 940: Employer's Annual Federal
Unemployment (FUTA) Tax Return
Form 941: Employer's Quarterly Federal
Tax Return