Publication 553 - Highlights Of 2003 Tax Changes - Department Of The Treasury Page 21
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23To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
Electric vehicles . . . . . . . . . . 7, 13
Help (See Tax help)
Limits . . . . . . . . . . . . . 6, 7, 12, 13
Home, sale of . . . . . . . . . . . . . . . . 4
401(k) plans . . . . . . . . . . . . . . . . 15
Section 179
Hope credit . . . . . . . . . . . . . . . . . . 3
403(b) plans . . . . . . . . . . . . . 15, 17
deduction . . . . . . . 6, 10, 12, 14
Hours of service workers . . . . 7, 13
Trucks and vans,
A
nonpersonal use . . . . . . . . 6, 12
I
Adoption credit . . . . . . . . . . . . . . . 4
Trucks or vans . . . . . . . . . . . 6, 13
Air transportation taxes . . . . . . . 18
IRAs . . . . . . . . . . . . . . . . . . . 15, 16
Dividends, tax on . . . . . . . . . . . . . 2
Itemized deductions . . . . . . . . . . . 3
Alternative minimum tax . . . . . . . 3
Armed Forces (See Military,
E
members of)
L
Earned income credit . . . . . . . . . . 3
Assistance (See Tax help)
Lifetime learning credit . . . . . . . . 3
Education:
Astronauts, death in line of
Limit on elective
Hope credit . . . . . . . . . . . . . . . . . 3
duty . . . . . . . . . . . . . . . . . . . . . . 5
deferrals . . . . . . . . . . . . . . 15, 17
Lifetime learning credit . . . . . . . . 3
Qualified tuition programs . . . . . . 7
B
Savings bonds used for . . . . . . . . 3
M
Bonds:
Tuition and fees deduction . . . . . 7
Meal expenses . . . . . . . . . . . . 7, 13
Education savings . . . . . . . . . . . . 3
Elective deferrals . . . . . . . . . . . . 15
Medical expenses:
Qualified zone academy . . . . . . 14
Electric vehicles:
Health insurance premiums . . . . . 4
Deduction and credit . . . . . . 10, 13
Health savings accounts . . . . . . . 7
C
Depreciation limits . . . . . . . . . 7, 13
Medical savings accounts . . . . . . 7
Capital construction fund
Environmental cleanup
Medical savings accounts . . . . . . 7
withdrawals . . . . . . . . . . . . . . . 12
costs . . . . . . . . . . . . . . . . . . . . 13
Military, members of:
Estate and gift tax . . . . . . . . . 17-18
Capital gains, tax on . . . . . . . . . . . 2
Academy students . . . . . . . . . . . 5
Estate tax . . . . . . . . . . . . . . . . . . 18
Cars . . . . . . . . . . . . . . . . . . . . . 6, 12
Base realignment and
closure . . . . . . . . . . . . . . . . . . 4
Catch-up contributions . . . . 15, 16
Estimated tax payments . . . . . . . . 1
Contingency operations . . . . . . . . 4
Child and dependent care
Exempt organizations . . . . . . . . 17
Death gratuity payments . . . . . . . 4
credit . . . . . . . . . . . . . . . . . . . . . 4
Exemption amount . . . . . . . . . 3, 10
Deferral of tax payments . . . . . . . 4
Child tax credit . . . . . . . . . . . . . . . 4
Dependent-care assistance
Clean-fuel vehicle . . . . . . . . . 10, 13
F
program . . . . . . . . . . . . . . . . . . 4
Comments . . . . . . . . . . . . . . . . . . 2
Family daycare providers . . . . . . 11
Reservists . . . . . . . . . . . . . . . . . . 5
Commercial fishermen . . . . . . . . 12
Family-owned businesses . . . . . 18
Sale of home . . . . . . . . . . . . . . . 4
Credits:
Foreign service member, sale of
More information (See Tax help)
Adoption . . . . . . . . . . . . . . . . . . . 4
a home . . . . . . . . . . . . . . . . . . . . 4
Child and dependent care . . . . . . 4
Form:
N
Child tax credit . . . . . . . . . . . . . . 4
1040 –ES . . . . . . . . . . . . . . . . . . 2
Earned income . . . . . . . . . . . . . . 3
New York Liberty Zone . . . . . . . . 14
6251 . . . . . . . . . . . . . . . . . . . . . . 3
Education . . . . . . . . . . . . . . . . . . 3
709 –A . . . . . . . . . . . . . . . . . . . 18
Electric vehicles . . . . . . . . . 10, 13
P
8872 . . . . . . . . . . . . . . . . . . . . . 17
Health coverage tax . . . . . . . . . . 4
8885 . . . . . . . . . . . . . . . . . . . . . . 4
Passenger automobiles . . . . . 6, 12
Lifetime learning . . . . . . . . . . . . . 3
W– 4 . . . . . . . . . . . . . . . . . . . . . . 2
Publications (See Tax help)
New York Liberty Zone
W– 7 . . . . . . . . . . . . . . . . . . . . . 18
business employee . . . . . . . . 14
Free tax services . . . . . . . . . . . . 19
Q
Welfare-to-work . . . . . . . . . . . . 14
Work opportunity . . . . . . . . . . . . 14
Qualified plans . . . . . . . . . . . 15, 16
G
Qualified tuition program
Generation-skipping tax
(QTP) . . . . . . . . . . . . . . . . . . . . . 7
D
(GST) . . . . . . . . . . . . . . . . . . . . 18
Qualified zone academy
Daycare providers . . . . . . . . . . . 11
Gift tax . . . . . . . . . . . . . . . . . 17, 18
bonds . . . . . . . . . . . . . . . . . . . 14
Death gratuity payments,
members of military . . . . . . . . . 4
H
R
Dependent care credit . . . . . . . . . 4
Health coverage tax credit . . . . . . 4
Depreciation:
Retirement plans:
Health insurance,
50% special depreciation
403(b) plans . . . . . . . . . . . . 15, 17
self-employed . . . . . . . . . . . 6, 12
allowance . . . . . . . . . . . . . 6, 12
IRAs . . . . . . . . . . . . . . . . . . 15, 16
Cars . . . . . . . . . . . . . . . . . . . 6, 12
Health savings accounts . . . . . . . 7
SIMPLE plans . . . . . . . . . . . . . . 16
Page 21
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