PPC Tax Deskbook Practice Aids
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PPC TAX DESKBOOK PRACTICE AIDSPPC 706/709 DESKBOOK706/709 WorksheetsPRACTICE AID TITLEFORMATWORKSHEET W101: Estate Tax Calculation WorksheetInteractiveWORKSHEET W102: Gift Tax Calculation WorksheetInteractiveWORKSHEET W103: Computation of Marital Deduction under Transitional Rule Applicable to Pre-9/12/81 WillsInteractiveWORKSHEET W104: Calculating the Value of an Annuity Payable for a Term of YearsInteractiveWORKSHEET W105: Calculating the Value of an Annuity Payable for LifeInteractiveWORKSHEET W106: Form 709 — Credit against Prior GiftsInteractiveWORKSHEET W107: Form 706 Line 7 Worksheet — Total Gift Tax Paid or PayableInteractiveWORKSHEET W201: Calculation of Inclusion Ratio on a Direct SkipInteractiveWORKSHEET W202: Calculation of Trust’s Inclusion RatioInteractiveWORKSHEET W203: Allocation of General Trust Expenses to a Terminated InterestInteractiveWORKSHEET W301: Charitable Remainder Unitrust — Term of YearsInteractiveWORKSHEET W302: Charitable Remainder Unitrust — Life of One IndividualInteractiveWORKSHEET W303: Charitable Remainder Unitrust — Lives of Two IndividualsInteractiveWORKSHEET W304: Charitable Remainder Annuity Trust — Term of YearsInteractiveWORKSHEET W305: Charitable Remainder Annuity Trust — Life of One IndividualsInteractiveWORKSHEET W306: Charitable Remainder Annuity Trust — Lives of Two IndividualsInteractiveWORKSHEET W307: Pooled Income Fund — Life of One IndividualInteractiveWORKSHEET W308: Pooled Income Fund — Lives of Two IndividualsInteractiveWORKSHEET W309: Charitable Lead Unitrust — Term of YearsInteractiveWORKSHEET W310: Charitable Lead Unitrust — Life of One IndividualInteractiveWORKSHEET W311: Charitable Lead Unitrust — Lives of Two IndividualsInteractiveWORKSHEET W312: Charitable Lead Annuity Trust — Term of YearsInteractiveWORKSHEET W313: Charitable Lead Annuity Trust — Life of One IndividualStaticWORKSHEET W314: Charitable Lead Annuity Trust — Lives of Two IndividualsStatictax.tr.com/ppc-tax3
PPC TAX DESKBOOK PRACTICE AIDS706/709 ChecklistsPRACTICE AID TITLEFORMATCHECKLIST C101: Checklist for Due Diligence ReviewInteractiveCHECKLIST C102: Form 706 Preparation ChecklistInteractiveCHECKLIST C103: Checklist of Attachments to Form 706InteractiveCHECKLIST C104: Checklist for Special Use Valuation ElectionInteractiveCHECKLIST C105: Checklist of Documentation for Valuation of Intangibles and ArtInteractiveCHECKLIST C106: Avoiding a Section 6694 Return Preparer PenaltyInteractiveCHECKLIST C201: Executor’s Additional Filing Requirements ChecklistInteractiveCHECKLIST C301: Form 709 Preparation ChecklistInteractiveCHECKLIST C302: Checklist of Gift DescriptionsInteractiveCHECKLIST C401: Checklist for a Trust Containing Crummey PowersInteractiveCHECKLIST C402: Checklist for Preparing Forms 8275 (Disclosure Statement) and 8275-R (Regulation Disclosure Statement)InteractiveCHECKLIST C403: Checklist of Requirements for a Qualified Personal Residence Trust (QPRT)Interactivetax.tr.com/ppc-tax4
PPC TAX DESKBOOK PRACTICE AIDS706/709 ElectionsPRACTICE AID TITLEFORMATELECTION E101: Electing to Transfer the Deceased Spousal Unused Exclusion (DSUE) Amount (Portability Election)StaticELECTION E102: Qualified Terminable Interest Property (QTIP)StaticELECTION E103: Electing Qualified Domestic Trust (QDOT) Status for Transfers to Non-U.S. Citizen SpousesInteractiveELECTION E104: Gift Splitting by SpousesStaticELECTION E201: Valuing Property at the Alternate Valuation DateStaticELECTION E202: Valuing Real Property Based on Special UseStaticELECTION E203: Increasing Basis for Special Use Valuation Property Due to RecaptureInteractiveELECTION E204: Treating a Nonqualifying Distribution Right as a Qualified PaymentInteractiveELECTION E205: Electing Tax Treatment of Qualified PaymentsInteractiveELECTION E206: Treatment of Standing Timber Growing on Qualified Woodlands as an Interest in Real PropertyInteractiveELECTION E301: Affirmative Allocation of the Generation-Skipping Transfer (GST) Tax ExemptionInteractiveELECTION E302: Electing Out of the Automatic Allocation of the Generation-Skipping Transfer Tax Exemption for Direct SkipsInteractiveELECTION E303: Electing out of the Automatic Allocation of the Generation-Skipping Transfer Tax Exemption for Indirect SkipsInteractiveELECTION E304: Electing to Be Treated as a GST TrustInteractiveELECTION E305: Retroactive Allocation of the GST Tax ExemptionInteractiveELECTION E306: Terminating the Election out of the Automatic Allocation of the Generation-Skipping Transfer Tax ExemptionInteractiveELECTION E307: Allocating GST Tax Exemption Based on the Transferred Property’s Value as of the First Day of the MonthInteractiveELECTION E308: Reverse Qualified Terminable Interest Property (QTIP)InteractiveELECTION E309: Notification of a Qualified Trust SeveranceInteractiveELECTION E401: Deferring Payment of Estate Tax Attributable to a Closely Held BusinessInteractiveELECTION E402: Protective Election to Pay Estate Tax in InstallmentsInteractiveELECTION E403: Applying Attribution Rules in Determining Whether Gross Estate Includes 20% or More of a Business InterestInteractiveELECTION E404: Treating Holding Company Stock as Stock in a Closely Held BusinessInteractiveELECTION E405: Deferring Tax Attributable to a Reversionary or Remainder InterestInteractiveELECTION E406: Granting the IRS a Special Lien for Estate Tax Deferred Under IRC Sec. 6166InteractiveELECTION E501: Valuing Charitable Contributions of Certain Property Interests Using a Preceding Month’s Section 7520 RateInteractiveELECTION E502: Waiver of Right to Deduct Administration Expenses or Casualty/Theft Losses on Form 706InteractiveELECTION E503: Disclosure Statement Regarding Estate Administration Expenses or Casualty/Theft Losses Claimed on BothInteractiveForm 706 and Form 1041tax.tr.com/ppc-tax5
PPC TAX DESKBOOK PRACTICE AIDS706/709 ElectionsPRACTICE AID TITLEFORMATELECTION E504: Deducting Medical Expenses on Decedent’s Income Tax ReturnInteractiveELECTION E505: Waiving Favorable Income Tax Treatment of a Lump Sum DistributionInteractiveELECTION E506: Deducting Foreign Death Tax upon a Transfer for Charitable UsesInteractiveELECTION E507: Disclaiming an Interest in PropertyInteractiveELECTION E508: Excluding up to 40% of the Value of Land Subject to a Qualified Conservation EasementStaticELECTION E509: Spreading a Gift to a Qualified Tuition Program in Excess of the Annual Exclusion over a Five-Year PeriodInteractiveELECTION E510: Excluding Residences from Qualified Domestic Trust (QDOT) Value to Avoid Security ArrangementsInteractive706/709 ResourcesPRACTICE AID TITLEFORMATRESOURCE R101: Estate Tax Return OrganizerFillable PDFRESOURCE R102: Form 709 OrganizerFillable PDFRESOURCE R201: Sample Tax Return Engagement Letter for an Estate Tax ReturnInteractiveRESOURCE R202: Sample Tax Return Engagement Letter for Gift Tax ReturnInteractiveRESOURCE R203: Sample Engagement Letter to Represent Client in Estate Tax ExaminationInteractiveRESOURCE R204: Sample Engagement Letter to Represent Client in Gift Tax ExaminationInteractiveRESOURCE R301: Transmittal Letter for an Estate Tax ReturnInteractiveRESOURCE R302: Transmittal Letter for a Gift Tax ReturnInteractiveRESOURCE R401: Filing Instructions for a Federal Estate Tax ReturnInteractiveRESOURCE R402: Filing Instructions for a Federal Gift Tax ReturnInteractiveRESOURCE R501: Form 706, Schedule A — Real EstateStaticRESOURCE R502: Form 706, Schedule B — Stocks and BondsStaticRESOURCE R503: Form 706, Schedule C — Mortgages, Notes and CashStaticRESOURCE R504: Form 706, Schedule D — Insurance on the Decedent’s LifeStaticRESOURCE R505: Form 706, Schedule E — Jointly Owned Property (Part 1, Qualified Joint Interests)StaticRESOURCE R506: Form 706, Schedule E — Jointly Owned Property (Part 2, All Other Joint Interests)StaticRESOURCE R507: Form 706, Schedule F — Other Miscellaneous Property Not Reportable Under Any Other ScheduleStaticRESOURCE R508: Form 706, Schedule G — Transfers During Decedent’s LifeStatictax.tr.com/ppc-tax6
PPC TAX DESKBOOK PRACTICE AIDS706/709 ResourcesPRACTICE AID TITLEFORMATRESOURCE R509: Form 706, Schedule H — Powers of AppointmentStaticRESOURCE R510: Form 706, Schedule I — AnnuitiesStaticRESOURCE R511: Form 706, Schedule J — Funeral Expenses and Expenses Incurred in Administering Property SubjectStaticto ClaimsRESOURCE R512: Form 706, Schedule K — Debts of DecedentStaticRESOURCE R513: Form 706, Schedule K — Mortgages and LiensStaticRESOURCE R514: Form 706, Schedule L — Net Losses during Administration and Expenses Incurred in AdministeringStaticProperty Not Subject to ClaimsRESOURCE R515: Form 706, Schedule M — Bequests, etc. to a Surviving SpouseStaticRESOURCE R516: Form 706, Schedule O — Charitable, Public and Similar Gifts and BequestsStaticRESOURCE R517: Continuation ScheduleStaticRESOURCE R601: Form 709, Schedule A, Part 1 — Gifts Subject Only to Gift TaxStaticRESOURCE R602: Form 709, Schedule A, Part 2 — Direct Skips Subject to Both Gift Tax and Generation-Skipping Transfer TaxStaticRESOURCE R603: Form 709, Schedule A, Part 3 — Indirect Skips That Are Currently Subject to Gift Tax and May Later BeStaticSubject to Generation-Skipping Transfer TaxRESOURCE R604: Form 709, Schedule B — Gifts from Prior PeriodsStaticRESOURCE R701: Form 706-GS(T) — Schedule A — Taxable Terminations (line 1)StaticRESOURCE R702: Form 706-GS(T)—Schedule A — Taxable Terminations (line 4)StaticRESOURCE R703: Form 706-GS(D-1) — Part II — Distributions (line 3)StaticRESOURCE R704: Form 706-GS(D) — Part II — Distributions (line 3)StaticRESOURCE R801: Sample Appeals Protest Letter for an EstateInteractiveRESOURCE R802: Summary of Advantages and Disadvantages of Various CourtsStaticRESOURCE R803: Meeting the Substantial Authority TestStaticRESOURCE R901: Notification to Beneficiary of Contribution to Trust and Crummey Withdrawal RightInteractiveRESOURCE R902: Notification of Refund of Foreign Death TaxesInteractiveRESOURCE R903: Certificate of Payment of State Death TaxStaticRESOURCE R904: Flowchart Illustrating Steps to Selecting Appropriate Valuation MethodsStatictax.tr.com/ppc-tax7
PPC TAX DESKBOOK PRACTICE AIDSPPC 990 DESKBOOK990 WorksheetsPRACTICE AID TITLEFORMATWORKSHEET W101: DepreciationInteractiveWORKSHEET W102: Depreciation of Property Used for Both Investment and Noninvestment PurposesInteractiveWORKSHEET W201: Affiliations Schedule for the Lobbying ElectionInteractiveWORKSHEET W202: Revenue Restricted for Future PeriodsInteractiveWORKSHEET W301: Estimated Net Investment Income for a Private Foundation (For Use in Making Estimated Tax Payments)InteractiveWORKSHEET W302: Annualized Income Installment Payment for a Private Foundation (Related to Estimated Tax PaymentsInteractivefor the Net Investment Income Excise Tax)WORKSHEET W303: Reconciliation of Revenue Reported in Parts I and XVI-A of Form 990-PFInteractiveWORKSHEET W401: Taxable Advertising IncomeInteractiveWORKSHEET W402: Calculating Alternative Minimum TaxInteractiveWORKSHEET W501: Support Worksheet for Public Charities — Section 509(a)(1) TestInteractiveWORKSHEET W502: Support Worksheet — Section 509(a)(2) TestInteractiveWORKSHEET W601: Reporting Sales of AssetsInteractiveWORKSHEET W602: Details of Payments to AffiliatesInteractiveWORKSHEET W603: Details of Specific Assistance Provided to IndividualsInteractivetax.tr.com/ppc-tax8
PPC TAX DESKBOOK PRACTICE AIDS990 ChecklistsPRACTICE AID TITLEFORMATCHECKLIST C101: Due Diligence Review Checklist for Forms 990, 990-EZ, 990-PF and 990-TInteractiveCHECKLIST C102: Form 990 PreparationInteractiveCHECKLIST C103: Form 990-EZ PreparationInteractiveCHECKLIST C104: Form 990-T PreparationInteractiveCHECKLIST C105: Form 990-PF PreparationInteractiveCHECKLIST C106: Form 1023 PreparationInteractiveCHECKLIST C107: Form 1023-EZ PreparationInteractiveCHECKLIST C108: Form 990 Preparation — Group ReturnInteractiveCHECKLIST C109: Form 1023-EZ Eligibility ChecklistInteractiveCHECKLIST C201: Factors Indicating Employee Status Versus Independent Contractor StatusFillable PDFCHECKLIST C202: Criteria for Determining the Reasonableness of CompensationInteractiveCHECKLIST C203: Criteria for Determining the Reasonableness of Incentive CompensationInteractiveCHECKLIST C204: Criteria for Determining Private Inurement/Private BenefitInteractiveCHECKLIST C301: Criteria for Determining Whether an Organization Is a ChurchInteractiveCHECKLIST C302: Criteria for Determining Whether an Organization Is a Religious OrderInteractiveCHECKLIST C303: Criteria for Determining Whether an Organization Is Affiliated with a Church, Convention or AssociationInteractiveof ChurchesCHECKLIST C401: Factors Influencing Decision to Make Lobbying ElectionInteractiveCHECKLIST C402: Political Campaign Intervention Implications of Inviting Candidates to Speak at Organization FunctionsInteractiveCHECKLIST C403: Political Campaign Intervention Implications of Voter Guide DistributionInteractiveCHECKLIST C501: Board Review of Form 990Fillable PDFCHECKLIST C502: Criteria for Determining Whether an Organization is Publicly Supported Under the Facts andInteractiveCircumstances TestCHECKLIST C503: Provisions That Must Be Included in (or Excluded from) the Organizing Document of a Section 501(c)(3)InteractiveOrganizationCHECKLIST C504: Analysis of Joint Venture/Partnership With For-Profit EntityInteractiveCHECKLIST C505: Factors Indicating the Presence of Unrelated Business Income (UBI)InteractiveCHECKLIST C506: Employer-Related Scholarship Programs Under Rev. Procs. 76-47 (Grants) and 80-39 (Loans)InteractiveCHECKLIST C507: Allocating Joint CostsInteractivetax.tr.com/ppc-tax9
PPC TAX DESKBOOK PRACTICE AIDS990 ElectionsPRACTICE AID TITLEFORMATELECTION E101: Adopting a 52-53 Week Accounting YearInteractiveELECTION E102: Changing a Tax Year-EndStaticELECTION E201: Tax Year to Report Affiliated Organizations’ Lobbying ExpensesInteractiveELECTION E202: Lobbying Expenses of Public CharitiesStaticELECTION E203: Paying Proxy Tax Instead of Reporting Lobbying ExpendituresStaticELECTION E301: Private Foundation Distributions Treated as From a Prior Year or From CorpusInteractiveELECTION E302: Private Foundation’s Unused Prior-Year Corpus Distributions Treated as Current-Year Corpus DistributionsInteractiveELECTION E303: Grant Organization Electing to Be Treated as a Private FoundationInteractiveELECTION E401: Treating Charitable Contribution Made 3 1/2 Months After Year-End as Made During the YearInteractiveELECTION E402: Forgoing the NOL Carryback PeriodInteractiveELECTION E403: Using an Income Set Aside to Minimize UBTIInteractiveINTERACTIVE PRACTICE AIDSARE EXCLUSIVE TO PPC DESKBOOKSFROM THOMSON REUTERS CHECKPOINT.WITH THESE POWERFUL TOOLS, YOU CAN: Cut through your compliance workload and be confident that your clients’tax returns are accurately, consistently and efficiently prepared. Quickly and easily adopt Interactive Practice Aids within your practiceas a quality control standard. Meet the demands of increasing tax season workload compression. Empower staff to be more self-sufficient and reduce the need to double-checkthe accuracy of their work — especially for more straightforward returns. Better document and demonstrate the value of the services you provideto your clients, paving the way for other engagement opportunities.tax.tr.com/ppc-tax10
PPC TAX DESKBOOK PRACTICE AIDS990 StatementsPRACTICE AID TITLEFORMATSTATEMENT S101: Affiliated Organizations Included in a Group ReturnInteractiveSTATEMENT S102: Information on Grants and Allocations PaidInteractiveSTATEMENT S201: Reporting Sales of InventoryInteractiveSTATEMENT S202: Reporting Other IncomeInteractiveSTATEMENT S203: Detail of Professional Fees PaidInteractiveSTATEMENT S204: Distributions of Property Valued at Fair Market ValueInteractiveSTATEMENT S205: Detail of Land, Buildings and EquipmentInteractiveSTATEMENT S206: Detail of Land, Buildings and Equipment for Split-Use PropertyInteractiveSTATEMENT S207: Receivables and Other Loans Due from Disqualified PersonsInteractiveSTATEMENT S208: Other Notes and Loans ReceivableInteractiveSTATEMENT S209: Securities InvestmentsInteractiveSTATEMENT S210: Other InvestmentsInteractiveSTATEMENT S211: Other AssetsInteractiveSTATEMENT S212: Revenue Designated for Future PeriodsInteractiveSTATEMENT S213: Loans from Officers, Directors, Trustees and Other Disqualified PersonsInteractiveSTATEMENT S214: Mortgages and Other Notes PayableInteractiveSTATEMENT S215: Expenditures for Lobbying or Political PurposesInteractiveSTATEMENT S216: Description of Activities Not Previously Reported to the IRSInteractiveSTATEMENT S217: Distribution of Assets in Complete Liquidation, Termination, Dissolution or Substantial ContractionInteractiveSTATEMENT S218: List of Substantial ContributorsInteractiveSTATEMENT S219: Transfers to or From a Controlled EntityInteractiveSTATEMENT S220: Substantiation of Incorrect Valuation of AssetsInteractiveSTATEMENT S221: Substantiation of Exercise of Expenditure ResponsibilityInteractiveSTATEMENT S222: Support for Reducing FMV of Securities When Calculating MIRInteractiveSTATEMENT S223: Support for Exclusion of Cash Balances in Excess of 1.5% of the FMV of the Foundation’sInteractiveNoncharitable AssetsSTATEMENT S224: Reporting Set-Asides Under the Cash Distribution TestInteractiveSTATEMENT S225: Distributions to Donor Advised FundInteractiveSTATEMENT S301: Gain Deferral on Sale of Property by a Section 501(c)(7), (9) or (17) OrganizationInteractivetax.tr.com/ppc-tax11
PPC TAX DESKBOOK PRACTICE AIDS990 StatementsPRACTICE AID TITLEFORMATSTATEMENT S302: Unrelated Business Income From an S CorporationInteractiveSTATEMENT S303: Expenses Directly Related to Rental Income Included in Unrelated Business IncomeInteractiveSTATEMENT S304: Reporting Contributions of Property in Excess of 500InteractiveSTATEMENT S305: Calculation of Gain (Loss) on Sale of Depreciable Debt-Financed PropertyInteractiveSTATEMENT S306: Unrelated Business Income From a PartnershipInteractiveSTATEMENT S401: Gain (or Loss) on Sales of Capital AssetsInteractiveSTATEMENT S402: Contributions, Gifts and Grants PaidInteractiveSTATEMENT S403: Benefits Paid to or for MembersInteractiveSTATEMENT S404: Compensation Paid to Officers, Directors and TrusteesInteractiveSTATEMENT S405: Bonds and Notes ReceivableInteractiveSTATEMENT S406: Investments in Corporate StocksInteractiveSTATEMENT S407: Loans ReceivableInteractiveSTATEMENT S408: Other InvestmentsInteractiveSTATEMENT S409: Schedule of Depreciable AssetsInteractiveSTATEMENT S410: Mortgages and Notes PayableInteractiveSTATEMENT S411: Contributions Exceeding 2% of Total SupportInteractiveSTATEMENT S412: Contributions, Membership Fees and Gross Receipts From Disqualified PersonsInteractiveSTATEMENT S413: Gross Receipts of More Than 5,000 From a Single SourceInteractiveSTATEMENT S414: List of Unusual GrantsInteractiveSTATEMENT S415: Form 1023, Part IX — Revenue and Expenses Based on Five-Year TestInteractivetax.tr.com/ppc-tax12
PPC TAX DESKBOOK PRACTICE AIDS990 Other ResourcesPRACTICE AID TITLEFORMATRESOURCE R101: Sample Tax Return Engagement LetterInteractiveRESOURCE R102: Form 990 OrganizerFillable PDFRESOURCE R103: Pre-organizer Client QuestionnaireInteractiveRESOURCE R201: Examples of Organizations Qualifying for Section 501(c)(3) StatusStaticRESOURCE R301: Request for Ruling That the Neighborhood Land Exception Still AppliesInteractiveRESOURCE R302: Meals and Entertainment Expenses That Are 100% Deductible in Calculating Unrelated BusinessStaticTaxable IncomeRESOURCE R401: States with Private Foundation Section 508(e) ProvisionsStaticRESOURCE R402: Grantor Reliance Standards for Payments to a Supporting OrganizationStaticRESOURCE R403: Request for Advance Approval of a Set-AsideInteractiveRESOURCE R501: Use of Private Delivery Services (PDS) for Timely FilingStaticRESOURCE R502: Factors Indicating a Grant Is UnusualStaticRESOURCE R503: Rebuttable Presumption Documentation for Compensation to a Disqualified Person by a Section 501(c)(3)Interactiveor (c)(4) OrganizationRESOURCE R504: Authorizing Inclusion in a Group ReturnInteractiveRESOURCE R505: Form 990 GlossaryStaticRESOURCE R506: Compensation From Other EntitiesFillable PDFRESOURCE R507: Employer IncentivesStaticRESOURCE R508: Countries Included in Schedule F RegionsStaticRESOURCE R509: Trustee and Director Independence CriteriaStaticRESOURCE R510: Exempt Purpose Expenditures Under Lobbying RulesStatictax.tr.com/ppc-tax13
PPC TAX DESKBOOK PRACTICE AIDSPPC 1040 DESKBOOK1040 WorksheetsPRACTICE AID TITLEFORMATWORKSHEET W101: Cost of Maintaining a HouseholdInteractiveWORKSHEET W102: Allocation of Income Between Spouses in Community Property StateInteractiveWORKSHEET W103: Partnership Schedule K-1 Accumulation WorksheetInteractiveWORKSHEET W201: Excludable Housing Allowance for Minister of the GospelInteractiveWORKSHEET W202: Refunds of Amounts Claimed as Itemized DeductionsInteractiveWORKSHEET W203: Taxable Social Security BenefitsInteractiveWORKSHEET W204: Taxable Social Security Benefits With IRA Deduction Phase-OutInteractiveWORKSHEET W205: Installment Sale Deferred GainInteractiveWORKSHEET W206: Gain on Repossession of Real Property and Basis of Repossessed Real PropertyInteractiveWORKSHEET W207: Computational Worksheet for Like-Kind ExchangesInteractiveWORKSHEET W208: Recapture of Net Section 1231 LossesInteractiveWORKSHEET W209: Mutual Fund Share BasisInteractiveWORKSHEET W210: Computing Taxable Part of IRA Distribution When Contribution Made in the Same YearInteractiveWORKSHEET W211: Simplified General Rule for Calculating Return of Basis in an Annuity Starting BeforeInteractiveNovember 19, 1996WORKSHEET W212: Simplified Method for Calculating Return of Basis in an Annuity Starting AfterInteractiveNovember 18, 1996WORKSHEET W301: 2016 Traditional IRA Deduction ComputationInteractiveWORKSHEET W302: Support Test for Dependency DeductionInteractiveWORKSHEET W303: Computation of NOL (2016)InteractiveWORKSHEET W304: Utilization of NOL Carryforward or CarrybackInteractiveWORKSHEET W305: NOL Carryback Following a Divorce or the Death of a SpouseInteractiveWORKSHEET W306: Carryforward Schedule for Home Mortgage PointsInteractiveWORKSHEET W307: Investment Interest Expense Carryover ScheduleInteractiveWORKSHEET W308: Carryover Schedule for Charitable Contributions (2015)InteractiveWORKSHEET W309: Section 179 Carryover ScheduleInteractiveWORKSHEET W310: Vehicle Mileage LogInteractiveWORKSHEET W311: Maximum Deductible SEP Contribution for a Self-Employed IndividualInteractiveWORKSHEET W312: Oil and Gas Depletion ScheduleInteractivetax.tr.com/ppc-tax14
PPC TAX DESKBOOK PRACTICE AIDS1040 WorksheetsPRACTICE AID TITLEFORMATWORKSHEET W313: Cost Depletion ScheduleInteractiveWORKSHEET W314: Recapture of AlimonyInteractiveWORKSHEET W315: Partner’s Tax Basis CalculationInteractiveWORKSHEET W316: Carryforward Worksheet for Computing Partner’s Amount at RiskInteractiveWORKSHEET W317: S Corporation Shareholder’s Calculation of Basis in Stock and DebtInteractiveWORKSHEET W318: Components of Suspended Loss Carryover — From S Corp or Partner Basis LimitationsInteractiveWORKSHEET W319: Limit on Rental Deductions for a Dwelling Unit Used as a Home (Interest and Taxes Allocated Using IRSInteractiveMethod)WORKSHEET W320: Limit on Rental Deductions for a Dwelling Unit Used as a Home (Interest and Taxes Allocated Using TaxInteractiveCourt Method)WORKSHEET W321: Depreciation and Basis — Vehicle Trade-In: Replacement Vehicle Depreciated Under Reg. 1.168(i)-6InteractiveWORKSHEET W322: Depreciation and Basis — Vehicle Trade-In: New Asset Treatment Election MadeInteractiveWORKSHEET W323: Carryforward Schedule for Prepaid Mortgage Insurance PremiumsInteractiveWORKSHEET W401: Alternative Minimum Tax NOL ComputationInteractiveWORKSHEET W402: Qualified Farmer Determination (for Estimated Tax Exception)InteractiveWORKSHEET W403: Credit Claimed Under IRC Sec. 1341 (Claim of Right)InteractiveWORKSHEET W404: Foreign Tax Credit — Income Allocation ScheduleInteractiveWORKSHEET W405: Calculation of Additional Credit for Child and Dependent Care Expenses Incurred in the Prior YearInteractiveWORKSHEET W406: Worksheet to Calculate the Individual Shared Responsibility PenaltyInteractivetax.tr.com/ppc-tax15
PPC TAX DESKBOOK PRACTICE AIDS1040 ChecklistsPRACTICE AID TITLEFORMATCHECKLIST C101: Checklist for Due Diligence Review for Preparing Form 1040InteractiveCHECKLIST C102: 2016 Form 1040 Preparation Checklist (Long Form)InteractiveCHECKLIST C103: 2016 Form 1040 Preparation Checklist (Short Form)InteractiveCHECKLIST C104: Factors in Establishing a Profit MotiveInteractiveCHECKLIST C105: Due Diligence Requirements for Return Preparers Claiming Certain CreditsInteractiveCHECKLIST C106: Avoiding a Section 6694 Return Preparer PenaltyInteractiveCHECKLIST C107: Checklist for Preparing Form 1045 (Application for Tentative Refund)InteractiveCHECKLIST C108: Checklist for the Domestic Production Activities Deduction (DPAD)InteractiveCHECKLIST C109: Checklist for Determining Minimum Essential Health Insurance CoverageInteractiveCHECKLIST C110: Form 8962 [Premium Tax Credit (PTC)] ChecklistInteractive1040 ElectionsPRACTICE AID TITLEFORMATELECTION E101: Deferring Income From Crop Insurance Proceeds or Disaster PaymentsInteractiveELECTION E102: Deferring Income on Livestock Sold Because of Drought, Floods or Other Weather-Related ConditionsInteractiveELECTION E103: Electing out of the Uniform Capitalization Rules for PlantsStaticELECTION E201: Section 59(e) Optional Amortization for Certain AMT PreferencesInteractiveELECTION E301: Electing to Capitalize Carrying ChargesInteractiveELECTION E302: Electing Out of the Installment MethodStaticELECTION E303: Accruing Interest on U.S. Savings BondsInteractiveELECTION E304: Deferring Gain From Involuntary ConversionsInteractiveELECTION E305: Revoking Income Accrual Election on U.S. Savings BondsInteractiveELECTION E306: Request for Additional Time for Replacing Converted PropertyInteractiveELECTION E307: Qualified Small Business Stock (QSBS) Capital Gain RolloverStaticELECTION E308: Including Accrued Bond Market Discount in Current IncomeInteractiveELECTION E309: Bond Market Discount Accrued Using the “Constant Interest Rate” MethodInteractivetax.tr.com/ppc-tax16
PPC TAX DESKBOOK PRACTICE AIDS1040 ElectionsPRACTICE AID TITLEFORMATELECTION E310: Treating Self-Created Musical Works as Capital AssetsStaticELECTION E311: Accruing Interest and Acquisition Discount on Short-Term ObligationsInteractiveELECTION E312: Acquisition Discount on Short-Term Obligations Accrued Using the Constant Yield MethodInteractiveELECTION E401: Electing the Alternative Minimum Tax (AMT) Depreciation Method for Regular TaxInteractiveELECTION E402: Using Straight-Line in Lieu of MACRS DepreciationInteractiveELECTION E403: Electing Out of MACRS DepreciationInteractiveELECTION E404: Adopting the Alternative Depreciation System (ADS) for Regular TaxInteractiveELECTION E405: Expensing Depreciable Property (Section 179)StaticELECTION E406: Electing Out of Bonus DepreciationInteractiveELECTION E407: Electing Not to Apply Regulations for MACRS Property Involved in a Like-Kind ExchangeStaticELECTION E408: Election to Treat a Partial Disposition as a DispositionStaticELECTION E501: Electing Out of Treatment as Debt Secured by Qualified ResidenceInteractiveELECTION E502: Including Net Capital Gain and Qualified Dividend Income in Investment IncomeStaticELECTION E601: Electing to Adjust Basis for Unused Passive Activity CreditsStaticELECTION E602: Treating All Interests in Rental Real Estate Activities as a Single ActivityInteractiveELECTION E603: Electing Out of the Self-Charged Interest RulesInteractiveELECTION E604: Aggregating Activities for Passive Loss RulesInteractiveELECTION E701: Rolling Over a Qualified Plan or IRA DistributionInteractiveELECTION E702: Treating Surviving Spouse as Owner of Decedent's IRAStaticELECTION E703: Currently Recognizing Unrealized Appreciation in Employer SecuritiesInteractiveELECTION E704: Recomputing Variable Annuity Exclusion When Payment Is Less Than Exclusion AmountInteractiveELECTION E705: Recharacterizing IRA ContributionsInteractiveELECTION E706: Retirement Plan Rollover to a Nonspouse BeneficiaryStaticELECTION E801: Deducting Intangible Drilling CostsInteractiveELECTION E802: Deducting Intangible Drilling Costs on Nonproductive WellsInteractiveELECTION E901: Receipt of Restricted Property Treated as Current CompensationInteractivetax.tr.com/ppc-tax17
PPC TAX DESKBOOK PRACTICE AIDS1040 ElectionsPRACTICE AID TITLEFORMATELECTION E902: Postponing Hobby Loss DeterminationStaticELECTION E903: Limiting Taxable Amount of Lump Sum Social Security Benefit PaymentInteractiveELECTION E904: Excluding Discharge of Indebtedness Income With Respect to Qualified Real Property Business IndebtednessStaticELECTION E905: Claiming Foreign Taxes as a Credit or DeductionStaticELECTION E906: Reducing Depreciable Asset Basis First for Excluded Debt Discharge IncomeInteractiveELECTION E907: Mark-to-Market for Traders in Securities or CommoditiesInteractiveELECTION E908: Consent to Treating a Partnership Interest as Depreciable PropertyInteractiveELECTION E909: Spousal Joint Venture Election Out of Partnership TreatmentStaticELECTION E910: Treating a Nonresident Alien Spouse as a U.S. TaxpayerInteractiveELECTION E1001: Deducting Disaster Losses in Previous Tax YearInteractiveELECTION E1002: Reducing a Charitable Contribution of Capital Gain PropertyInteractiveELECTION E1003: Bond Premium AmortizationInteractiveELECTION E1004: Forgoing the NOL Carryback PeriodInteractiveELECTION E1005: Deducting and Amortizing Start-Up ExpendituresStaticELECTION E1006: Deducting Medical Expenses on Decedent's Income Tax Re
706/709 Worksheets PRACTICE AID TITLE FORMAT WORKSHEET W101: Estate Tax Calculation Worksheet Interactive WORKSHEET W102: Gift Tax Calculation Worksheet Interactive WORKSHEET W103: Computation of Marital Deduction under Transitional Rule App
PPC Tax Planning Guide: Closely Held Corporations PPC Guide to Limited Liability Companies PPC Guide to Choice of Business Entity PPC Guide to Buying or Selling a Business PPC Guide to Compensation and Benefits PPC Guide to Compensation Planning for Small Businesses PPC Guide to Small Employer Retirement Plans PPC Guide to Cafeteria Plans
PPC Tax Panning Guide: Partnerships PPC Tax Planning Guide: Closely Held Corporations PPC Guide to Limited Liability Companies PPC Guide to Choice of Business Entity PPC Guide to Buying or Selling a Business PPC Guide to Compensation and Benefits PPC Guide to Compensation Planning for Small Businesses PPC Guide to Small Employer Retirement Plans
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PPC Candidate Admission. A PPC candidate admission is a PPC eligible admission that also has one or more conditions that are candidate complications. PPC-specific Exclusion. A set of clinical exclusion criteria used for identifying admissions where a specific PPC may not be preventable and therefore, not assigned. The clinical exclusions most
Engagement CS also includes complete integration with PPC’s Checkpoint Tools (including PPC’s SMART Practice Aids and PPC’s Workpapers, and PPC’s Reference Library – now known as PPC’s Interactive Disclo
